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Whichofthefollowingitemscouldappearinacompany’sstatementofcashflows?

A、1,2and5only

B、2,3,4,5only

C、2,5only

D、3,4only

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答案解析：Onlytheproceedsofashareissueanddividendsreceivedinvolvethemovementofcash.

TootsCohasmadehealthyprofitsforthepastyear,althoughattimesthecompanyhasbeenclosetorunningoutofcash.BecauseTootsCoisprofitable,Adam,theiraccountantisunconcernedbythecashshortage.Jo,thefinancialcontroll

A、damiscorrect.Aprofitablebusinessshouldnotwastemanagementtimeoncashflowissues.

B、damiscorrect.Aprofitablebusinesswillalwayssurviveandprosper.

C、Joiscorrect.ProactivecashflowmanagementisrequiredunderIAS7Statementofcashflows.

D、Joiscorrect.Abusinessthatdoesnothavecashavailabletofundoperationsislikelytofail.

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答案解析：Joiscorrect.Abusinessthatdoesnothavecashavailabletofundoperationsislikelytofail.

Atwhatamountshouldanassetclassifiedas’heldforsale’bemeasured?

A、Lowerofcarryingamountandfairvaluelesscostsofdisposal

B、Lowerofcarryingamountandvalueinuse

C、Higherofvalueinuseandfairvaluelesscostsofdisposal

D、Higherofcarryingamountandrecoverableamount

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答案解析：Lowerofcarryingamountandfairvaluelesscostsofdisposal.Astheassetsaretobesoldvalueinuseisnotrelevantandrecoverableamountwillbefairvaluelesscostsofdisposal.

Intheyearto31December20X9Westonpaysaninterimequitydividendof3.4cpershareanddeclaresafinalequitydividendof11.1c.Ithas5million$1sharesinissueandtheexdivsharepriceis$3.50.

A、4%

B、24%

C、3.2%

D、4.1%

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答案解析：(Dividends(3.4+11.1)/Shareprice)×100=14.5/350×100=4.1%

Acompanysoldwarehousepremisesatalossduringafinancialperiod.HowwouldthistransactionbeincludedinastatementofcashflowsfortheperiodthatcomplieswithIAS7StatementsofCashFlowsandthatusestheindirectmethodtopr

A、Lossondisposal:DeductasanadjustmentinthecalculationofcashflowsfromoperatingactivitiesProceedsfromsale:Includeincashflowsfrominvestingactivities

B、Lossondisposal:DeductasanadjustmentinthecalculationofcashflowsfromoperatingactivitiesProceedsfromsale:Includeincashflowsfromoperatingactivities

C、Lossondisposal:AddasanadjustmentinthecalculationofcashflowsfromoperatingactivitiesProceedsfromsale:Includeincashflowsfrominvestingactivities

D、Lossondisposal:AddasanadjustmentinthecalculationofcashflowsfromoperatingactivitiesProceedsfromsale:Includeincashflowsfromoperatingactivities

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答案解析：Alossondisposalofanon-currentassetisaddedbackasanadjustmentinthecalculationofcashflowsfromoperatingactivities(usingtheindirectmethod),andthecashreceivedfromthedisposalisincludedwithincashflowsfrominve

Whichoneofthefollowingstatementscorrectlyidentifiesavaliddisadvantagetousersoffinancialstatementsofthestatementofcashflows?

A、UnderIAS7Statementofcashflows,anentitymayuseanyformatfortheirstatement.

B、Thereisanopportunitytoreclassifysomecashoutflowsthatmighthavebeenreportedintheoperatingsectionasinvestingcashoutflows.

C、UnderIAS7Statementofcashflowsthestatementofcashflowsmaycoveradifferentperiodoftimetotheotherfinancialstatements.

D、ashflowfiguresaremoreopentomanipulationthantheprofitfigure.

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答案解析：Thereisanopportunitytoreclassifysomecashoutflowsthatmighthavebeenreportedintheoperatingsectionasinvestingcashoutflows.Forexample,questionablecapitalisationofexpenses.

Inpreparingacompany’sstatementofcashflowscomplyingwithIAS7,which,ifany,ofthefollowingitemscouldformpartofthecalculationofcashflowfromfinancingactivities?

A、1only

B、2only

C、3only

D、Noneofthem

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答案解析：1Proceedsfromsaleofpremisesappearsunderinvestingactivities.2Dividendsreceivedappearsunderoperatingorinvestingactivities.3Abonusissueofsharesisnotacashflow.

WhichoneofthefollowingeventstakingplaceaftertheyearendbutbeforethefinancialstatementswereauthorisedforissuewouldrequireadjustmentinaccordancewithIAS10EventsaftertheReportingPeriod?

A、Threelinesofinventoryheldattheyearendweredestroyedbyfloodinginthewarehouse.

B、Thedirectorsannouncedamajorrestructuring.

C、Twolinesofinventoryheldattheyearendwerediscoveredtohavefaultsrenderingthemunsaleable.

D、Thevalueofthecompany’sinvestmentsfellsharply.

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答案解析：Wecanassumethatthesefaultsalsoexistedattheyearend,sothisistheonlyoptionwhichwouldrequireadjustment.Theothershavealltakenplaceaftertheyearend.

Foranassettobeclassifiedas’heldforsale’underIFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperationsitssalemustbe’highlyprobable’.Whichoneofthefollowingisnotarequirementifthesaleistoberegardedashigh

A、Managementmustbecommittedtoaplantoselltheasset.

B、buyermusthavebeenlocatedfortheasset.

C、Theassetmustbemarketedatareasonableprice.

D、Thesaleshouldbeexpectedtotakeplacewithinoneyearfromthedateofclassification.

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答案解析：Itisnotnecessaryforabuyertohavebeenlocatedfortheasset.

AstatementofcashflowspreparedinaccordancewithIAS7Statementsofcashflowsopenswiththecalculationofcashflowsfromoperatingactivitiesfromthenetprofitbeforetaxation.

A、ecreaseininventories,depreciation,profitonsaleofnon-currentassets

B、ecreaseininventories,depreciation,profitonsaleofnon-currentassets

C、Lossonsaleofnon-currentassets,depreciation,increaseintradereceivables

D、ecreaseintradereceivables,increaseintradepayables,lossonsaleofnon-currentassets

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