ACCA论坛 » 【ACCA 答疑解惑】 » 每日一练F3 答案回复可见

开心 发表于 2008-5-23 10:40

每日一练F3 答案回复可见

<p>Which of the following assertions about cash flow statements is/are correct?</p><p>(1)&nbsp;&nbsp; A cash flow statement prepared using the direct method produces a different figure for operating cash flow<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; from that produced if the indirect method is used.<br/>(2)&nbsp;&nbsp;&nbsp;Rights issues of shares do not feature in cash flow statements.<br/>(3)&nbsp;&nbsp;&nbsp; A surplus on revaluation of a non-current asset will not appear as an item in a cash flow statement.<br/>(4)&nbsp;&nbsp;&nbsp; A profit on the sale of a non-current asset will appear as an item under Cash Flows from Investing Activities<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; in a cash flow statement.</p><p>A&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;1&nbsp;and 4<br/>B&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;2 and 3<br/>C&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3 only<br/>D&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2 and 4.</p><p><br/>C</p>

查看完整版本: 每日一练F3 答案回复可见