1.【Answer】D。
The time between acquisition of assets for processing and receipt of cash from customers.
2.【Answer】A。
Equity dividends are presented in the statement of changes in equity.
2021年acca考试F7科目练习题与解析（9）
1.【Answer】D。
The time between acquisition of assets for processing and receipt of cash from customers.
2.【Answer】A。
Equity dividends are presented in the statement of changes in equity.
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