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10 questions from this quiz
Difference between cash balances at start & end
FRS 1
Reduces cash flow
Improves cash flow
Added back to operating profit
Return on investment & servicing of finance
Borrowings−Cash+Liquid Resources\text{Borrowings} - \text{Cash} + \text{Liquid Resources}Borrowings−Cash+Liquid Resources
Short-term investments like government securities
Customers haven't paid invoices yet
Subtracted from operating profit
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