21 每天一练 paper 1.1

acca010

21 A limited liability company sold a building at a profit.
How will this transaction be treated in the company’s cash flow statement?
Proceeds of sale Profit on sale
A Cash inflow under Added to profit in
Financing activities calculating cash flow
from operating activities
B Cash inflow under Deducted from profit in
Investing activities calculating cash flow
from operating activities
C Cash inflow under Added to profit in
Investing activities calculating cash flow from
operating activities
D Cash inflow under Deducted from profit in
Financing activities calculating cash flow
from operating activities

 

 

b