Cash flow statement

A cash flow statement shows an overview of money flowing in and out of a company

• True

• False

There are no links between the cash flow statement and the other financial statement

• True

• False

In a cash flow statement depreciation is deducted from profit because it is a non cash expense

• False

• True

In a cash flow statement an increase in inventories has a negative effect on cash flow

• True

• False

The financing activities section of a cash flow statement includes dividends paid

• False

• True

Proceeds from the sale of non current assets are shown as a cash inflow in the investing activities section of a cash flow statement

• True

• False

In a cash flow statement, the amount of a gain on the sale of non current assets is added to the profit from operations

• True

• False

when a non current asset is revalued upwards, the amount of the revaluation is shown as a cash inflow in the investing activities section if a cash flow statememt

• False

• True

The cash flow statement uses the money measurement concept, which means that only items which can be recorded in money terms are included in the cash flow statement

• True

• False

For users of financial statements, because it shows of cash, a cash flow statement is considered to be the most objective of the three main financial statement

• False

• True