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【判断题】
喜温暖湿润的气候,耐寒性强。( )A.
正确
B.
错误
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举一反三
【单选题】Which TWO of the following would be shown in a statement of cash flow using the direct method but not in a statement of cash flow using the indirect method of calculating cash generated from operation...
A.
1 and 2
B.
2 and 4
C.
1 and 5
D.
4 and 5
【简答题】数控加工设备向着 、 、 、 和 方面发展。
【单选题】Which one of the following statements is correct, with regard to the preparation of a statement of cash flows that complies with IAS7 Statements 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.
【单选题】In a statement of cash flows, the issue of shares appear under which heading?
A.
Cash flows from operating activities.
B.
Investing activities.
C.
Financing activities.
D.
Cash and cash equivalents.
【单选题】In preparing a statement of cash flows, cash flows from operating activities：
A.
Are always equal to accrual accounting income.
B.
Are calculated as the difference between revenues and expenses.
C.
Can be calculated by appropriately adding to or deducting from accounting profit those items in the statement of profit or loss that do not affect cash.
D.
Can be calculated by appropriately adding to or deducting from accounting profit those items in the statement of profit or loss that do affect cash.
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