Which of the following activities will be classified as cash flow from operations?

- ক) Purchase of Plant
- খ) Redemption of Bond
- গ) Interest expense
- ঘ) Dividend payment
উত্তর দেখুন
উত্তর: গ) Interest expense
ব্যাখ্যা
Interest expense. It arises from running the business and goes through profit, so most standards and textbooks place interest paid in operating activities (IFRS also allows financing). Buying a plant is an investing outflow. Redeeming bonds and paying dividends are financing outflows, as they deal with lenders and owners.
যে পরীক্ষায় এসেছে: TGTDCL ২০২১