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A、Operating activities.
B、Financing activities.
C、Investing activities.
D、Schedule of noncash investing or financing activity.
E、None of these. This is not reported on the statement of cash flows.
A、Operating activities.
B、Financing activities.
C、Investing activities.
D、Schedule of noncash investing or financing activity.
E、None of these. This is not reported on the statement of cash flows.
A、A statement of cash flows prepared using the direct method produces the same figure for net cash from operating activities as a statement produced by the indirect method.
B、An increase in a bank overdraft during the accounting period is included within cash flows from financing activities.
C、A profit on the sale of equipment is included within cash flows from investing activities.
D、A surplus on the revaluation of property will appear within cash flows from investing activities.
A、Liquidity and efficiency.
B、Solvency.
C、Profitability.
D、Market prospects.
E、All of the choices are building blocks of financial statement analysis.
Write the correct letters in boxes 38-40 on your answer sheet.
Which THREE of the following statements form. part of the author's conclusion?
A.Rules prevent the creation of new things.
B.A centralized point of control can effectively guide the flow of language.
C.Both the descriptivist and prescriptivists have important roles to play in language evolution.
D.Disputes over matters of language rules need not be condemned.
E.Prescriptivists and descriptivist are both wrong.
F.Rules help everyone use language and do not merely prescribe usage.
G.An essential part of creativity is the rejection of that which has come before.
(38)
The statement of financial position of Pinto Co at 31 March 20X7 showed property, plant and equipment with a carrying amount of $1,860,000. At 31 March 20X8 it had increased to $2,880,000.During the year to 31 March 20X8 plant with a carrying amount of $240,000 was sold at a loss of $90,000, depreciation of $280,000 was charged and $100,000 was added to the revaluation surplus in respect of property, plant and equipment.What amount should appear under 'investing activities' in the statement of cash flows of Pinto Co for the year ended 31 March 20X8 as cash paid to acquire property, plant and equipment?
A、$1,640,000
B、$1,440,000
C、$1,260,000
D、$1,350,000
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