The most important category on the statement of cash flows to determine whether an entity is likely to continue as a going concern is:

		operating activities.
		financing activities.
		significant noncash activities
		investing activities.

Bonds that may reacquired by the issuer (from the investors) prior to maturity are:

		secured bonds
		debentures
		convertible bonds
		callable bonds

When does a cash dividend become a liability of the corporation?

		at the payment date.
		at the declaration date.
		at the split date
		at the record date.