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64

【论述题】

Prepare a statement of cash flows for the year to 31 December 20X2 using the format laid out in IAS 7,together with the relevant notes to the statement. 

材料全屏
65

【论述题】

Prepare the company's statement of cash flows for the year ended 31 December 20X4, using the indirect method, adopting the format in IAS 7 Statement of cash flows.

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66

【论述题】

Prepare a statement of cash flows for Snowdrop for the year ended 31 May 20X5 in accordance with IAS 7 Statement of cash flows, using the indirect method.

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67

【论述题】

Prepare a statement of cash flows for Geofost for the year ended 31 October 20X7 in accordance with IAS 7 Statement of cash flows, using the indirect method.

 Which of the following transactions would result in an increase in capital employed?

A

Selling inventory at a profit

B

 Writing off a bad debt

C

Paying a payable in cash

D

Increasing the bank overdraft to purchase a non-current asset 

From the following information regarding the year to 31 August 20X6, what is the accounts payable payment period? You

should calculate the ratio using purchases as the denominator.

$

Sales 43,000

Cost of sales 32,500

Opening inventory 6,000

Closing inventory 3,800

Trade accounts payable at 31 August 20X6 4,750

A

40 days

B

50 days

C

 53 days

D

 57 days



What is the gearing of the company? You should calculate gearing using capital employed as the denominator.

A

13%

B

16%

C

20%

D

24%



What is the quick ratio of the company?

A

1.75

B

2.56 

C

2.88

D

 3.20



What is the current ratio of the company?

A

1.75

B

  2.56

C

2.88

D

 3.20

Which of the following statements is/are incorrect?

1 A Co owns 25% of the ordinary share capital of B Co, which means that B Co is an associate of A Co.

2 C Co can appoint 4 out of 6 directors to the board of D Co, which means that C Co has control over D Co.

3 E Co has the power to govern the financial and operating policies of F Co, which means that F Co is an associate of E Co.

4 G Co owns 19% of the share capital of H Co, but by agreement with the majority shareholder, has control over the financial and operating policies of H Co, so H Co is an associate of G Co.

A

1 and 2 only

B

1, 2 and 3 only

C

3 and 4 only

D

4 only