ACCA每日一小考第140919期 正确答案+高顿独家解析

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.

正确答案：C
答案解析：

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