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24.14 Which one of the following statements is correct, with regard to the preparation of a statement of cash flows that complies with IAS 7 Statement of Cash Flows?
A A statement of cash flows prepared using the direct method produces the same figure for net cash from operating activities as a statement produced by the indirect method.
B An increase in a bank overdraft during the accounting period is included within cash flows from financing activities.
C A profit on the sale of equipment is included within cash flows from investing activities.
D A surplus on the revaluation of property will appear within cash flows from investing activities.
答案：A
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