【每日一练】ACCA F7（Sep 2016）

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet.
Each question is worth 2 marks.

Top Trades Co has been trading for a number of years and is currently going through a period of expansion.
An extract from the statement of cash flows for the year ended 31 December 20X7 for Top Trades Co is presented as follows:
                                                                                                 $’000
Net cash from operating activities                                               995
Net cash used in investing activities                                          (540)
Net cash used in financing activities                                          (200)
Net increase in cash and cash equivalents                                  255
Cash and cash equivalents at the beginning of the period         200
Cash and cash equivalents at the end of the period                    455
Which of the following statements is correct according to the extract of Top Trades Co’s statement of cash flows?
A The company has good working capital management
B Net cash generated from financing activities has been used to fund the additions to non-current assets
C Net cash generated from operating activities has been used to fund the additions to non-current assets
D Existing non-current assets have been sold to cover the cost of the additions to non-current assets

Answer：

 C

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