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In a cash flow statement, which one of the following would not be found under the section "cash flows from operating activities"?
Suggested Answer: B
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42 comments · newest first
GA
Galen
11 months ago
Taxation paid definitely belongs in operating activities.
CA
Catarina
11 months ago
Interest received is also not operating, right?
AN
Annita
12 months ago
Wait, are you sure about that?
HE
Helaine
12 months ago
Totally agree, that's a financing activity!
BE
Bette
12 months ago
Profit on disposal of non-current assets isn't operating cash flow.
AL
Alexia
1 year ago
I’m leaning towards D, profit on disposal of non-current assets, since it seems more related to investing activities.
GA
Galen
1 year ago
I feel like interest paid is definitely part of operating activities, but I can't recall where profit on disposal fits in.
LE
Lelia
1 year ago
I remember practicing a similar question where interest received was classified differently. Could it be the one not under operating activities?
MA
Markus
1 year ago
I think taxation paid is usually included in operating activities, but I'm not sure about the profit on disposal of non-current assets.
LA
Laurene
1 year ago
Wait, I'm confused. I thought interest paid was part of operating activities, but now I'm second-guessing myself. I better double-check the cash flow statement structure before answering.
EV
Evette
1 year ago
Okay, I've got this. Profit on disposal of non-current assets would be classified under investing activities, not operating activities. I'm confident I can get this one right.
AL
Alisha
1 year ago
Hmm, I'm a bit unsure about this one. The cash flow statement has different sections, but I can't quite recall which items go where. I'll have to review my notes carefully.
IR
Irving
1 year ago
This looks like a straightforward cash flow statement question. I'll focus on remembering the key sections and what types of items belong in each.
AD
Adolph
1 year ago
Hmm, I'm a bit unsure about this one. The options seem to cover different aspects of hardware asset management, but I'm not entirely familiar with the specific capabilities of the HAM plugin. I'll need to think this through carefully.
GI
Gilma
1 year ago
Okay, let me see. I remember there are specific commands for backup and loading, so it's probably not just a generic "display" command. I'm leaning towards either B or C, "display backup" or "display load".
LO
Lonny
1 year ago
I wonder if D is correct? I mean, secure databases sound like they could hold data, but I don't recall it being a common method for storing crypto.
BU
Buck
1 year ago
Okay, let's think this through step-by-step. The question is asking for the DFP, which I believe stands for Delivered Functional Points. We're given the application functionality as 450 FP and the conversion functionality as 45 FP. To get the DFP, I think we need to add those two numbers together.
YO
Yolando
1 year ago
I don't know about you, but I'm just hoping I don't have to do any actual cash flow calculations on this exam. That's what calculators are for, right?
GE
Gerardo
1 year ago
D) Profit on disposal of non-current assets
SE
Sena
1 year ago
C) Interest paid
RE
Remedios
1 year ago
B) Interest received
GE
Gearldine
1 year ago
A) Taxation paid
MA
Martin
1 year ago
D, for sure. I can already see the auditors scrutinizing that one - 'Profit? In my cash flow statement? It's more likely than you think.'
DA
Dahlia
1 year ago
Ah, the joys of cash flow statements. Let's see, A, B, and C all scream 'operating activities' to me. D's the black sheep of the bunch.
JO
Josphine
1 year ago
No problem, happy to help!
UL
Ulysses
1 year ago
Got it, thanks for clarifying!
TH
Theola
1 year ago
D is the correct answer. It wouldn't be found under operating activities.
TH
Theola
1 year ago
D) Profit on disposal of non-current assets
CE
Celestina
1 year ago
C) Interest paid
LI
Lisbeth
1 year ago
B) Interest received
GE
Georgeanna
1 year ago
A) Taxation paid
JE
Jeniffer
1 year ago
Interesting question. I'm going with D too. I mean, who wants to talk about profits when they could be discussing the juicy details of their tax bill?
MA
Madalyn
1 year ago
Hmm, this one's tricky. I think D is the odd one out here - profit on disposal of non-current assets would more likely be found under investing activities, right?
ME
Merri
1 year ago
Yeah, D doesn't seem like it belongs in operating activities. It should be under investing.
LA
Lashandra
1 year ago
I agree, D seems out of place. It should be under investing activities.
AL
Alva
1 year ago
D) Profit on disposal of non-current assets
SH
Shawna
1 year ago
C) Interest paid
ME
Melvin
1 year ago
B) Interest received
BU
Buddy
1 year ago
A) Taxation paid
SI
Simona
2 years ago
I'm not sure about this one. Can someone explain why profit on disposal of non-current assets is not included in cash flows from operating activities?
MU
Muriel
2 years ago
I agree with Rene. Profit on disposal of non-current assets is not a cash flow from operating activities.
RE
Rene
2 years ago
I think the answer is D) Profit on disposal of non-current assets.