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5. A company's transactions with its creditors to borrow money and/or to repay the principal amounts of loans are reported as cash flows from: A.

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5. A company's transactions with its creditors to borrow money and/or to repay the principal amounts of loans are reported as cash flows from: A. Operating activities B. Investing activities C. Financing activities D. Direct activities E. Indirect activities 6. If a company reports a net loss, it A. may still have a net increase in cash flow B. will not be able to pay cash dividends C. will not be able to get a loan D. will not be able to make capital expenditures E. Both C and D 7. The appropriate section in the statement of cash flows for reporting the receipt of cash dividends from investments in securities is: A. Operating activities B. Financing activities C. Investing activities D. Schedule of noncash investing or financing activity E. None of these as this is not reported on the statement of cash flows 8. Which one of the following is representative of typical cash flows from financing activities? A. Proceeds from borrowing money B. Repayment of principal on loans C. Proceeds from the issuance of bonds and notes payable D. Payments by a merchandiser to acquire equity securities of other companies E. Both A and B F. A, B, and C

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