2020年acca考试F3考试模拟练习(311)

2026-03-31

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24.5 In preparing a company's statement of cash flows complying with IAS 7 Statements of Cash Flows, which, if any, of the following items could form part of the calculation of cash flow from financing activities?

1 Proceeds of sale of premises

2 Dividends received

3 Bonus issue of shares

A 1 only

B 2 only .

C 3 only

D None of them

答案:D

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