cash flow statement在哪里下載,?
講義里沒有完成的cash flow statement, 請(qǐng)問哪里可以下載?
問題來源:
|
20X2 |
20X1 |
|
$m |
$m |
Current liabilities |
|
|
Retained earnings |
144 |
55 |
Other components of equity |
33 |
30 |
|
177 |
85 |
Non-controlling interest |
304 |
219 |
Total equity |
1,015 |
874 |
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 NOVEMBER 20X2
|
$m |
Revenue |
432.0 |
Cost of sales |
(317.0) |
Gross profit |
15.0 |
Other income |
25.0 |
Distribution costs |
(55.5) |
Administrative expenses |
(36.0) |
Finance costs paid |
(6.0) |
Gains on property |
10.5 |
Share of profit of associate |
6.0 |
Profit before tax |
59.0 |
Income tax expense |
(11.0) |
Profit for the year |
48 |
Other comprehensive income after tax (items that will not be reclassified to profit or loss) |
|
Gain on investments in equity instruments (IEI) |
2.0 |
Losses on property revaluation |
(7.0) |
Remeasurement losses on defined benefit plan |
(6.0) |
O.C.I. for the year, net of tax |
(11.0) |
Total comprehensive income for the year |
37 |
STATEMENT OF CHANGE IN EQUITY FOR THE YEAR
Share capital |
R.E. |
OCE |
Total |
N.C.I. |
Total Equity |
|
Bal. @ 1 Dec. 20x1 |
275 |
324 |
20 |
619 |
36 |
655 |
share capital issued |
15 |
15 |
15 |
|||
Dividends |
(5) |
(5) |
(13) |
(18) |
||
Right issue |
2 |
2 |
||||
Acquisition |
20 |
20 |
||||
T.C.I. for the year |
38 |
(11) |
27 |
10 |
37 |
|
bal. @ 30 Nov. 20x2 |
290 |
357 |
9 |
656 |
55 |
711 |

李老師
2022-07-05 17:37:06 1181人瀏覽
在客戶端“我的資料”-“其他資料”里可以下載哦~
每個(gè)努力學(xué)習(xí)的小天使都會(huì)有收獲的,,加油,!相關(guān)答疑
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