Cash flows from financing activities do not include cash received from:
A) issuing common stock.
B) issuing bonds.
C) selling used equipment.
D) a bank loan.

Question

Quizplus · Accepted Answer

Cash flows from financing activities include activities related to the company's financing, such as issuing stock or bonds, obtaining bank loans, paying dividends, or repurchasing stocks. The sale of used equipment is not a financing activity, and therefore the cash received from this sale would not be included in the cash flows from financing activities.

Cash Flows from Financing Activities Do Not Include Cash Received