读书人

ACCA考试:P1-P3精选试题解析二十一

发布时间: 2013-01-16 12:25:16 作者: maylh

  Cash flows from investing activities

  Acquisition of subsidiary (working 4) (130)

  Purchase of property, plant and equipment (working 3) (265)

  Proceeds from sale of property, plant and equipment 80

  Interest received 110

  Net cash used in investing activities (205)

  Cash flows from financing activities (working 5)

  Proceeds from issuing share capital 10

  Proceeds from long term borrowing 15

  Dividends paid including minority interest (working 6) (27)

  Dividends associate company (working 1) 6

  Payment of zero dividend bond (29)

  Net cash from financing activities (25)

  

  Net Decrease in cash and cash equivalents (7)

  Cash and cash equivalents at beginning of period (145 + 25) 170

  

  Cash and cash equivalents at end of period (171 -8) 163

  Working 1 Dividend from Associate/Non-controlling Interest

  $m $m

  AC NCI

  Balance at 30 November 2007 55 355

  Profit/loss for year 16 11 7

  Balancing figure dividend paid 1 (6) 11(16)

  

  Balance at 3November 2008 65 346

  Working 2 Interest paid

  $m

  Interest paid (150)

  Premium on redemption of bond 1 (46)

  


读书人网 >ACCA备考

热点推荐