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(a) Yes, as depreciation and amortisation are expenses; no, except for corporate income tax, as depreciation and amortisation are non-cash expenses.

(b) Yes and yes, as corporate income tax is a cash expense.

(c) No, yes, as a source of financing is neither a revenue nor an expense.

(d) No, yes, as the cash purchase of a fixed asset is not an expense but a cash payment.

(e) Yes, yes, as salaries paid are cash expense.

(f) No, yes, as no capital gain is registered. (g) Yes, no, as a revenue is registered but the cash receipt still has to be received

(goods sold on credit). (h) No, yes, as the cash receipt is now received but the revenue has already been registered. (i) No, yes, as repayment of a loan does not modify the wealth of the company but its cash position. (j) Yes, yes, as financial expenses reduce the wealth of the company and its cash position.