In the multiple choice test at the end of chapter 14 statement of cash flows (opentuition): Question 3’s answer is (C) the statement of profit or loss charge for taxation for the year will not appear in the statement of cash flows. However in example 1 you use the charge to calculate cash paid.
Does this question mean will not appear on the FACE of the statement?
Yes – if ever you are asked whether or not something appears in the statement, it always means does it appear on the face of the statement. All sorts of things might appear in your workings, but you are being asked about the statement itself.