欢迎来到会计师网站会计师首页

您的当前位置会计师首页 >> 考试 >> ACCA >> 考试辅导 >> 历年真题 >> 正文

2011年6月ACCA考试F7考试真题(3)

2013-02-28 15:01来源:打印订阅
[导读]2011年6月ACCA考试F7考试真题(3)由会计网ACCA频道提供,想了解更多2011年6月ACCA考试F7考试真题(3)相关资讯,请登录会计网ACCA频道查阅.
朱丽雨

小编特收集了ACCA考试历年真题,希望对您参加本次考试有所帮助!

Notes

(i)  There were no disposals of non-current assets during the period; however Bengal does have some non-current assets classified as ‘held for sale’ at 31 March 2011.

(ii) Depreciation of property, plant and equipment for the year ended 31 March 2011 was $640,000.

A   disappointed    shareholder   has  observed    that  although   revenue   during  the   year  has  increased   by   48%(8,250/17,250 x 100), profit for the year has only increased by 20% (500/2,500 x 100).

Required:

(a)  Prepare a statement of cash flows for Bengal for the year ended 31 March 2011, in accordance with IAS 7 Statement of cash flows, using the indirect method.                                                                

(b)  Using the information in the question and your answer to (a) above, comment on the performance (including addressing   the   shareholder’s   observation)   and   financial   position   of   Bengal   for   the   year   ended   31   March 2011.

Note: up to 5 marks are available for the calculation of appropriate ratios.

( 责编:会计师网 )
原 创 推 荐
考试论坛更多>>
本站PR为4,PR<4的已移至频道内面
关于我们|版权声明|联系我们|加入我们|广告服务|友情链接