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Exam Code: 1Z0-439-21

Exam Name: Primavera Unifier Cloud Service 2021 Implementation Essentials

Certification Provider: Oracle

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NEW QUESTION: 1
The reason that the translation of foreign subsidiaries will generate discrepancies between the changes in accounts reported on the balance sheet and those reported in the cash flow statement is
A. the change in the exchange rate appears as part of the balance of accounts receivable on the balance sheet but will not appear as a component of cash collections because it is not a change resulting from operations.
B. the change in the exchange rate appears as part of the stockholders' equity on the balance sheet but will not appear as a component of cash collections because it is not a change resulting from operations.
C. the change in the exchange rate does not appear on the balance sheet but will appear as a component of cash collections it is not a change resulting from operations.
D. the change in the exchange rate does not appear on the balance sheet but will appear as a component of cash from financing activities.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Thus, cash flow from operations does not include the effects of the translation process.


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