Which of the following items could appear in a company's statement of cash flows? 1 Surplus on revaluation of non-current assets 2 Proceeds of issue of shares 3 Proposed dividend 4 Irrecoverable debts written off 5 Dividends received
A、1, 2 and 5 only
B、2, 3, 4, 5 only
C、2 and 5 only
D、3 and 4 only
A、1, 2 and 5 only
B、2, 3, 4, 5 only
C、2 and 5 only
D、3 and 4 only
【参考答案及解析】
Only the proceeds of a share issue and dividends received involve the movement of cash.
Only the proceeds of a share issue and dividends received involve the movement of cash.