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Interest and dividend

老師您好，

請(qǐng)問收到利息，支付利息，收到dividend，支付dividend

這四項(xiàng)活動(dòng)的現(xiàn)金流入與流出都屬于什么activity呢？

Preparing group 2021-08-24 09:40:56

問題來源：

3. Preparing group statement of cash flow

From KK姐：

現(xiàn)金流量表大體編制的原則——從利潤(rùn)倒調(diào)那些，包含在利潤(rùn)的計(jì)算中，但對(duì)利潤(rùn)和現(xiàn)金流影響不一致的項(xiàng)目 （對(duì)利潤(rùn)和現(xiàn)金流影響一致的，基本上不用調(diào)整），同時(shí)在現(xiàn)金流量表中體現(xiàn)對(duì)現(xiàn)金流有影響，但沒包含在利潤(rùn)的的項(xiàng)目。

調(diào)整方法：

        第一步：從利潤(rùn)中剔除”A” （反向調(diào)）

        第二步：將”B”歸位到屬于它的位置

Exercise

The following draft group financial statements relate to Jocatt, a public limited company.

JOCATT GROUP STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER

 

20X2

20X1

 

$m

$m

Assets

 

 

Non-current assets

 

 

Property, plant and equipment

327

254

Investment property

8

6

Goodwill

48

68

Intangible assets

85

72

Investment in associate

54

-

Investments in equity instruments

94

90

 

616

490

Current assets

 

 

Inventories

105

128

Trade receivables

62

113

Cash and cash equivalents

232

384

Total Asset

1,015

874

Equity and Liabilities

Equity attributable to the owners of the parent:

 

20X2

20X1

 

$m

$m

Share capital

290

275

Retained earnings

357

324

Other components of equity

9

20

 

656

619

Non-controlling interest

55

36

Total equity

711

655

Non-current liabilities

 

 

Long-term borrowings

67

71

Deferred tax

35

41

Long-term provisions: pension liability

25

22

Total non-current liabilities

127

134

查看完整問題

王老師

2021-08-25 04:21:56 2658人瀏覽

哈嘍！努力學(xué)習(xí)的小天使：

interest paid 屬于 operating 和 financing

dividend paid 屬于operating和financing

interest received屬于 operating 和investing

dividend received 屬于operating 和investing

每個(gè)努力學(xué)習(xí)的小天使都會(huì)有收獲的，加油！
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