在acca考试的备考之路上，永远不是一帆风顺的。很多考过acca证书的小伙们，都会做很多科目练习。为了方便大家备考，中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
24.20 Which one of the following statements correctly identifies a valid disadvantage to users of financial statements of the statement of cash flows?
A Under IAS 7 Statement of cash flows, an entity may use any format for their statement.
B There is an opportunity to reclassify some cash outtlows that might have been reported in the operating section as investing cash outflows.
C Under IAS 7 Statement of cash flows the statement of cash flows may cover a different period of time to the other financial statements.
D Cash flow figures are more open to manipulation than the profit figure.
答案：B
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
