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2020年acca考试F3考试模拟练习(357)

2020-10-26 09:18:28 来源: 中公财经 浏览量:

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24.6 Which of the following assertions about statement of cash flows is/are correct?

1 A statement of cash flows prepared using the direct method produces a different figure for operating cash flow from that produced if the indirect method is used.

2 Rights issues of shares do not feature in statements of cash flows.

3 A surplus on revaluation of a non-current asset will not appear as an item in a statement of cash flows.

4 A profit on the sale of a non-current asset will appear as an item under Cash Flows from Investing Activities in a statement of cash flows.

A 1and4

B 2and3

C 3 only

D 2and4

答案:C

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