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Which of the following statements is/are correct？ ...

Which of the following statements is/are correct？ (1) A statement of cash flows prepared using the direct method produces a different figure to net cash from operating activities from that produced if the indirect method is used (2) Rights issues of shares do not feature in a statement of cash flows (3) A surplus on revaluation of a non-current asset will not appear as an item in a statement of cash flows (4) A profit on the sale of a non-current asset will appear as an item under cash flows from investing activities in the statement of cash flows

A、1 and 3 only

B、3 and 4 only

C、2 and 4 only

D、3 only

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第1题

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第5题

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第6题

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