| 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'.
|
| 导航大图 | |
| 责任编辑 | |
| 导语 | |
| 大标题 | |
| 标题一 | |
| 标题二 | |
| 标题三 | |
| 标题四 |
相关热点：
上一篇：上一篇：ACCA练习题：Construction contracts
下一篇：下一篇：海量ACCA练习题 题库用起来！
