Q1 .

The following title would be present in the cash flow statement when there is a negative cash flows within the financing activities:

	cash flows from financing activities.
	net cash provided by financing activities.
	net cash used by financing activities.
	net cash flows from financing activities.

Q2.

In preparing a cash flow statement, issuing common shares for cash will be reported in

	a separate schedule or note to the financial statements.
	the shareholders' section
	the investing section.
	the financing section.

Q3

If a company has both an inflow and outflow of cash related to property, plant, and equipment, the

	two cash effects can be combined and presented as one item in the investing activities section.
	cash inflow and cash outflow should be reported separately in the investing activities section.
	two cash effects can be combined and presented as one item in the financing activities section.
	cash inflow and cash outflow should be reported separately in the financing activities section.

Q4.

Typical cash payments classified under investing activities include all of the following payments EXCEPT

	payments to purchase property, plant and equipment.
	payments to provide loans to other companies.
	payments to employees for services.
	payments to purchase debt or equity investments.