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Which of the following items could appear in a company’s cash flow statement?

(1)   Surplus on revaluation of non-current assets.
(2)   roceeds of issue of shares.
(3)   roposed dividend.
(4)   Bad debts written off.
(5)   Dividends received.

A     (1), (2) and (5) only
B     (2), (3), (4), (5) only
C     (2) and (5) only
D     (3) and (4) only

C

摩天轮公主

C

ydream

A

luolei2002

c

jellyfish

xie

xxxbj

dd

D小坏

c

perfect6

c

tearsaras

c

norahkjh

c