習(xí)題帶練專場二講義

Day4:考官報(bào)告客觀題 2021/9&12Examiner2021/3&6Examiner2020/9&12ExaminerStatemnetofcash2021/9&12ExaminerDrCr→Revaluationdeferredtaxliability=(carryingvalue-taxDrCrDeferredtax

→RevaluationDrDretaxexpenseDeferredtaxdeferredtaxliability=(carryingvalue-taxdeferredtaxliability=16,000+4,000=20,0002021/9&12Examiner問題year at

financee@7實(shí)際利率承Dr5%loan 431CrIntereste

@5票面利率Dr Cr5%

atyear2021/9&12Examiner B(Subsidiary)acquisitiondate1/9/20x4reportingdate CW1.Intra-groupsales(AtoB)DrCostsofsales2000*50%CrInventory

GroupAlpha80,200-BravoCharlir2021/9&12Examiner

inventoryismeasuredatlowerofCostand2021/3&6ExaminerAnAnassetisapresenteconomicresourcecontrolledbytheentityaresultofpastC2021/3&6ExaminerFVofconsiderationtransferredatacquisitiondateContingentFVof

?less:FVofnetassetsatacquisitionShareRetainedearnings-Goodwillatacquisition2021/3&6Examiner負(fù)商譽(yù)作為othere若收購日子公司負(fù)債被高估，則netassets（assets-liabilities）FVofsubsidiaryattheacquisitionless:FVofnetassetsofsubsidiaryattheacquisition Goodwillatacquisition 2021/3&6Examiner Revenuegrants(將收到 卻認(rèn)為deferredDrCrDeferrede

DrDeferrede60,000/5yrs*4/12Other

DrCreDrOthereCrDeferred 2020/9&12ExaminerW1.Intra-groupsales(StoURP=$240*20%x3unsold= DrCostof 30—Cr PaterSonoyearpre-acquisition+post-acquisitionofSto2020/9&12ExaminerinventoryismeasuredatlowerofCostandNRVofWIP=sellingprice-sellingcosts-costsofconversion=$166*100*(1-2%)-A2020/9&12Examiner

OperatingprofitNetassets ??A2020/9&12ExaminerGroup表述一：僅構(gòu) 投資Group表述三：雖然持股比例在15，但是可以決定F公1/52對F可以施加重大影響。Asit。IAS7StatementofCashFinancialFinancialStatement

Statement

Statementchangesin

Accrual Statementofcash

CashüCashcomprisescashonhandanddemandüCashequivalentsareshort-term,highlyliquidIAS7StatementofCashIAS7StatementofCashIAS7StatementofCashCashflowsfromoperatingactivitiesProfitbeforetax(PBT) Add:DepreciationexpenseAdd:AmortizationexpenseAdd:Increasein Add/(Less):Loss/(Gain)onsaleofnon-currentassetsLess:Investment

1.Non-cash

Add:Interest OperatingprofitsbeforeworkingcapitalchangesLess:Increaseintradereceivables4?Less:Increaseininventory4?Add:Increaseintradepayables4?Cashgeneratedfrom

Less:Interest

workingLess:etax

workingNetcashflowsfromoperatingIAS7StatementofCashCashflowsfromoperatingProfitbeforetax Add:DepreciationexpenseAmortisationexpenseAdd:IncreaseinprovisionLess:Gainondisposalofnon-currentassetsLess:InvestmenteLess:IncreaseintradereceivablesAdd:InterestexpenseOperatingprofitsbeforeworkingcapitalchangesLess:IncreaseintradereceivablesLess:IncreaseinAdd:IncreaseintradepayablesCashgeneratedfromoperationsLess:Interestpaid(working)Less:Netcashflowsgeneratedfrom(/usedin)operating TaxpaidCashflowsfromfinancingProceedsfromissueofshare(Closingbalance-Openingbalance)Proceedsfromlong-termborrowings(Closingbalance-Openingbalance)Paymentoflong-termborrowings(Closingbalance-Openingbalance)Dividendspaid(working)Netcashflowsgeneratedfrom(/usedin)financing CashflowsfrominvestingPurchaseofnon-currentassets(PPE/Intangibleassets)(working)Proceedsfromdisposalofnon-currentassetsAcquisitionoffinancialInterestreceivedDividendsreceivedNetcashflo