问题：Which of the following assertions about statement of cash flows is/are correct?
A. A statement of cash flows prepared using the direct method produces a different figure for operating cash flow from that produced if the indirect method is used.
B. Rights issues of shares do not feature in statements of cash flows.
C. A surplus on revaluation of a non-current asset will not appear as an item in a statement of cash flows.
D. A profit on the sale of a non-current asset will appear as an item under Cash Flows from Investing Activities in a statement of cash flows.
答案：The correct answer is: A surplus on revaluation of a non-current asset will not appear as an item in a statement of cash flows.
解析：A statement of cash flows prepared using the direct method produces a different figure for operating cash flow from that produced if the indirect method is used - The direct and indirect methods will give the correct figure.
Rights issues of shares do not feature in statements of cash flows - A rights issue of shares is a cash flow.
A profit on the sale of a non-current asset will appear as an item under Cash Flows from Investing Activities in a statement of cash flows - The profit on sale of non-current asset appears as an adjustment to profit in order to reach net cash flow from operations.
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