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27. What are the categories of cash A) Cash flows from investing, financing, and service activities. B) Cash flows from investing, financing, and saving activities C) Cash flows from operating, inventing, and financing activities D) Cash flows from operating, production, and investing activities. E) None of the above is correct. flows that appear on a statement of cash flows? 28. Which of the following describes the conservatism constraint? A) Avoid overstating assets and revenues and avoid understating expenses and liabilities B) The benefits of accounting for and reporting information should outweigh the costs C) Amounts that are large enough to influence a user's decisions D) Differences due to long-standing and accepted accounting and reporting in a particular industry E) None of the above is correct. 29. Which of the following would appear in the current asset section of a classified balance sheet? A) Intangible assets. B) Bonds payable. C) Prepaid expenses. D) Accumulated depreciation. E) None of the above is correct. 30. Which of the following statements is true? A) Accumulated depreciation is a contra account in the income statement. B) The current ratio is current assets divided by current liabilities C) Retained earnings is the accumulated earnings plus the accumulated dividends paid. D) Book value of a building is the cost less the current year's depreciation. E) None of the above is correct