Chapter3总结复习.pptVIP

Which of the following items may appear as current liabilities in a company’s balance sheet? (1) Minority interests in subsidiaries. (2) Loan due for repayment within one year. (3) Taxation. (4) Preference dividend payable A (1), (2) and (3) B (1), (2) and (4) C (1), (3) and (4) D (2), (3) and (4) D Which of the following items could appear in a company’s cash flow statement? (1) Surplus on revaluation of non-current assets. (2) Proceeds of issue of shares. (3) Proposed dividend. (4) Bad debts written off. (5) Dividends received. A (1), (2) and (5) only B (2), (3), (4), (5) only C (2)