Question：In preparing a company's statement of cash flows complying with IAS 7, which, if any, of the following items could form part of the calculation of cash flow from financing activities?
Proceeds of sale of premises
Dividends received
Bonus issue of shares
A. 1 only
B. 2 only
C. 3 only
D. None of them
The corrrect answer is: None of them.
1 - Proceeds from sale of premises appears under investing activities
2 - Dividends received appears under operating or investing activities
3 - A bonus issue of shares is not a cash flow.
　　高顿网校温馨提醒
　　为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunaccaACCA分享与交流QQ群：227573128 

展开全文