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2020年acca考试F3考试模拟练习(315)

2020-10-14 09:21:58 来源: 中公财经 浏览量:

acca考试的备考之路上,永远不是一帆风顺的。很多考过acca证书的小伙们,都会做很多科目练习。为了方便大家备考,中公财经小编为大家整理了acca的考试题目,大家记得要每天去练习一下。熟能生巧,相信天道酬勤,勤奋的你,一定可以早日拿到梦寐以求的acca证书!

24.9 IAS 7 requires the statement of cash flows to open with the calculation of net cash from operating activities, arrived at by adjusting net profit before taxation.

Which one of the following lists consists only of items which could appear in such a calculation?

A Depreciation, increase in receivables, decrease in payables, proceeds from sale of equipment, increase in inventories

B Increase in payables, decrease in inventories, profit on sale of plant, depreciation, decrease in receivables

C Increase in payables, proceeds from sale of equipment, depreciation, decrease in receivables, increase in inventories

D Depreciation, interest paid, proceeds from sale of equipment, decrease in inventories

答案:B

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