ACCA FA知识点解析： 现金流量表（二）

In relation to statements of cash flows, which, if any, of the following are correct?

① The direct method of calculating net cash from operating activities leads to a different figure from that produced by the indirect method, but this is balanced elsewhere in the statement of cash flows.

② A company making high profits must necessarily have a net cash inflow from operating activities.

③ Profits and losses on disposals of non-current assets appear as items under cash flows from investing activities in the statement of cash flows or a note to it.

A Item 1 only

B Items 2 and 3

C None of the items

D All of the items

【解析】

第一个，直接法和间接法只是编制现金流量表的两种不同方法，计算出来的结果是一样的，所以题目说leads to different figure是不对的。

第二个，有高额利润不一定有大量的经营活动净现金流入，比如销量大幅增加却没有收回货款，而是都变成了应收账款，虽然利润很高，但是没有现金流入。

第三个，处置固定资产的利得或损失应该在经营活动进行调整，投资活动中应该列示的处置固定资产的对价。

所以三种说法都是错误的，应该选择C。

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