ACCORDING TO US GAAP
Company A Statement of Cash Flows as of December 31, 2013
INTEREST RECEIVED IN CASH
$18,000
OPERATING ACTIVITIES
DISTRIBUTION OF CASH DIVIDEND DECLARED LAST YEAR
$25,000
SOURCES:
TOTAL SOURCES:
$0
PAYMENT OF WAGES TO EMPLOYEES
$35,000
(USES:)
PURCHASE OF A PIECE OF EQUIPMENT FOR CASH
$120,000
TOTAL (USES:)
($120,000)
TOTAL OPERATING ACTIVITIES
($120,000)
INVESTING ACTIVITIES
SOURCES:
TOTAL SOURCES:
$0
(USES:)
TOTAL (USES:)
$0
TOTAL INVESTING ACTIVITIES
$0
FINANCING ACTIVITIES
SOURCES:
TOTAL SOURCES:
$0
(USES:)
TOTAL (USES:)
$0