Single choice 21) Which of the following would not be a valid explanation for a high non-current asset turnover ratio? The company is genuinely more efficient in the use of its assets The assets have been subject to accelerated depreciation The assets are old and towards the end of their useful life The assets depreciate very slowly because they have been given long useful economic lives Single choice 22) Which of the following formatting options is not available from the Format Cells dialog box? Alignment Conditional Protection O Fill Single choice 23) Under the IFRS where will dividends received be disclosed in the Statement of cash flows? CFI (Investing) or CFF (Financing) CFF (Financing) O CFO (Operating) or CFI (Investing) O CFO (Operating) or CFF (Financing)