问题：
Which, if any, of the following items could be included in ‘cash flows from financing activities’ in a statement of cash flows that complies with IAS 7 Statement of Cash Flows?
1 Interest received
2 Taxation paid
3 Proceeds from sale of property
Which, if any, of the following items could be included in ‘cash flows from financing activities’ in a statement of cash flows that complies with IAS 7 Statement of Cash Flows?
1 Interest received
2 Taxation paid
3 Proceeds from sale of property
参考答案：