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CIMAPRA17-BA3-1 Exam - Topic 1 Question 77 Discussion

In a cash flow statement, which one of the following would not be found under the section "cash flows from operating activities"?
B) Interest received
A) Taxation paid
C) Interest paid
D) Profit on disposal of non-current assets

CIMAPRA17-BA3-1 Exam - Topic 1 Question 77 Discussion

Actual exam question for CIMA's CIMAPRA17-BA3-1 exam
Question #: 77
Topic #: 1
[All CIMAPRA17-BA3-1 Questions]

In a cash flow statement, which one of the following would not be found under the section "cash flows from operating activities"?

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Suggested Answer: B

by Daniel at Nov 25, 2023, 06:53 AM

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Galen
8 months ago
Taxation paid definitely belongs in operating activities.
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Catarina
8 months ago
Interest received is also not operating, right?
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Annita
8 months ago
Wait, are you sure about that?
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Helaine
8 months ago
Totally agree, that's a financing activity!
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Bette
9 months ago
Profit on disposal of non-current assets isn't operating cash flow.
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Alexia
9 months ago
I’m leaning towards D, profit on disposal of non-current assets, since it seems more related to investing activities.
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Galen
9 months ago
I feel like interest paid is definitely part of operating activities, but I can't recall where profit on disposal fits in.
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Lelia
9 months ago
I remember practicing a similar question where interest received was classified differently. Could it be the one not under operating activities?
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Markus
9 months 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.
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Laurene
9 months 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.
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Evette
9 months 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.
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Alisha
9 months 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.
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Irving
9 months 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.
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Adolph
10 months 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.
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Gilma
10 months 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".
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Lonny
10 months 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.
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Buck
10 months 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.
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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?
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Gerardo
1 year ago
D) Profit on disposal of non-current assets
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Sena
1 year ago
C) Interest paid
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Remedios
1 year ago
B) Interest received
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Gearldine
1 year ago
A) Taxation paid
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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.'
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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.
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Josphine
1 year ago
No problem, happy to help!
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Ulysses
1 year ago
Got it, thanks for clarifying!
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Theola
1 year ago
D is the correct answer. It wouldn't be found under operating activities.
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Theola
1 year ago
D) Profit on disposal of non-current assets
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Celestina
1 year ago
C) Interest paid
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Lisbeth
1 year ago
B) Interest received
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Georgeanna
1 year ago
A) Taxation paid
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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?
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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?
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Merri
1 year ago
Yeah, D doesn't seem like it belongs in operating activities. It should be under investing.
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Lashandra
1 year ago
I agree, D seems out of place. It should be under investing activities.
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Alva
1 year ago
D) Profit on disposal of non-current assets
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Shawna
1 year ago
C) Interest paid
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Melvin
1 year ago
B) Interest received
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Buddy
1 year ago
A) Taxation paid
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Simona
1 year 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?
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Muriel
1 year ago
I agree with Rene. Profit on disposal of non-current assets is not a cash flow from operating activities.
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Rene
1 year ago
I think the answer is D) Profit on disposal of non-current assets.
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