Which of the Following Transactions Is Not Included in Investing

question 18

Multiple Choice

Which of the following transactions is not included in investing activities in the statement of cash flows?

• A) Receipt of repayment of loans and advances.
• B) Purchase of fixed assets.
• C) Loans and advances made.
• D) Repayment of debts.

---

Definitions:

Last Year's Margin

Represents the difference between the sales revenue and the cost of goods sold from the previous year, often expressed as a percentage of sales.

Combined ROI

A metric that aggregates the return on investment from multiple projects or business units into a single figure.

Investment Opportunity

A situation where funds can be placed in a venture with the expectation of earning a return on the investment.

Return on Investment (ROI)

Return on Investment (ROI) is a performance measure used to evaluate the efficiency of an investment, calculated by dividing the profit of an investment by its cost.