1) What item would not be included in comprehensive income?

A) foreign currency translation adjustments

B) unrealized gains & losses

C) dividends to stockholders

D) all would be included in comprehensive income

2)Salaries payable decreased from 2009 to 2010. Using the indirect method (statement of cash flows), the decrease should be:

A) be subtracted from net income

B) be added to net income

C) have no adjustment made to net income

D) be added to the investing section of the statement of cash flows

3)Salaries payable increased from 2009 to 2010. Using the indirect method (statement of cash flows), the increase should be:

A) be subtracted from net income

B) be added to net income

C) have no adjustment made to net income

D) be added to the investing section of the statement of cash flows