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En un estado de flujos de efectivo, el pago de un dividendo en efectivo sobre acciones preferentes en circulacin debe clasificarse como salidas de efectivo

En un estado de flujos de efectivo, el pago de un dividendo en efectivo sobre acciones preferentes en circulacin debe clasificarse como salidas de efectivo por

actividades de explotacin.

Actividades de inversin.

actividades de prstamo.

actividades de financiacin.

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