9.11号ACCA每日一小考答案解析

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.

正确答案：D
答案解析：

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'.

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