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20 баллов
FR Section C · 20 баллов · рекомендуется: 36 мин
Statement of cash flows (Lark Co)
Задания на английском — языке экзамена. Компании и цифры вымышлены для тренировки.
The following information relates to Lark Co for the year ended 31 December 20X9. Interest paid is classified under operating activities.
| Item | $ |
|---|---|
| Profit before tax | 450,000 |
| Depreciation | 120,000 |
| Loss on disposal of plant | 15,000 |
| Finance cost in profit or loss | 30,000 |
| Interest paid | 28,000 |
| Inventory: 1 Jan / 31 Dec | 160,000 / 200,000 |
| Trade receivables: decrease in the year | 25,000 |
| Trade payables: increase in the year | 18,000 |
| Income tax liability: 1 Jan / 31 Dec | 60,000 / 70,000 |
| Income tax charge for the year | 95,000 |
| Property, plant and equipment, carrying amount: 1 Jan / 31 Dec | 900,000 / 1,050,000 |
During the year plant with a carrying amount of $45,000 was sold for $30,000, and land was revalued upwards by $50,000.
- (a) Cash generated from operations ($)4 баллов
- (b) Income tax paid ($)2 баллов
- (c) Net cash from operating activities ($)2 баллов
- (d) Purchases of property, plant and equipment ($)3 баллов
- (e) Net cash used in investing activities (enter the outflow as a positive number, $)2 баллов
- (f) Comment on what the cash flow information tells you about Lark Co.7 баллов