| 正文 |
Question：In a statement of cash flows which of the following would not be shown as a cash flow within the 'financing' section?
A. Repurchase of a long-term loan.
B. Issue of ordinary shares.
C. Dividends paid.
D. Repayment of an overdraft.
The correct answer is: Repayment of an overdraft.
An overdraft is a borrowing facility repayable on demand. The repayment of an overdraft will increase the amount of cash which is the bottom line of the statement of cash flows.
Repurchase of a long-term loan means the company is paying the loan back. Dividends paid are a financing outflow.
Issue of ordinary shares would be a cash inflow under ‘financing'.
|
| 導(dǎo)航大圖 | |
| 責任編輯 | |
| 導(dǎo)語 | |
| 大標題 | |
| 標題一 | |
| 標題二 | |
| 標題三 | |
| 標題四 |
相關(guān)熱點：
上一篇：上一篇：ACCA練習(xí)題：Construction contracts
下一篇：下一篇：海量ACCA練習(xí)題 題庫用起來！
