題目

In the course of preparing a company's statement of cash flows, the following figures are to be included in the calculation of

net cash from operating activities

??????????????????????????????????????????????????????????????? $

Depreciation charges????????????????????? ?980,000

Profit on sale of non-current assets ? ?40,000

Increase in inventories???????????????????? ?130,000

Decrease in receivables???????????????? ?? 100,000

Increase in payables???????????????????? ????? 80,000

What will the net effect of these items be in the statement of cash flows?

A

$A?Addition to operating profit?890,000?

B

Subtraction from operating profit?890,000

C

Addition to operating profit?1,070,000

D

Addition to operating profit?990,000

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Chapter22Statementsofcashflows

????????????????????????????????????????????????????????????????? ? ?$

Add: depreciation charge?????????????????????? ??? 980.000

Less: profit on sale of assets?????????????????? ? (40,000)

Less: increase in inventories??????????????????? (130,000)

Add: decrease in receivables??????????????????? ?100.000

Add: increase in payables???????????????????????? ? 80,000

Addition to operating profit??????????????????????? ?990,000

多做幾道

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

?The accruals concept

C

The going concern concept

D

?The business entity concept

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

The accruals concept

C

?The going concern concept

D

The business entity concept

According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful

representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error

A

1?and?2

B

2?and?3

C

?1?and?4

D

3?and4

Which of the following accounting concepts means that similar items should receive a similar accounting treatment?

A

Going concern

B

Accruals

C

Matching

D

Consistency

Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy

Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for

Financial Reporting?

A

1 and 2 only

B

2 and 4 only

C

3 and 4 only

D

1 and 3 only

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