問題來源：
Q1Extracts from the statements of financial position of Nedburg Co are as follows: Statements of financial position as at 30 September:
20X2 | 20X1 | |
Equity | $m | $m |
Ordinary shares of $0.50 each | 750 | 500 |
Share premium | 350 | 100 |
Retained earnings | 1,980 | 1,740 |
On 1 October 20X1, a bonus issue of one new share for every ten held was made, financed from share premium. This was followed by a further issue for cash.
The statement of profit or loss of Nedburg Co shows a profit for the year of $480 million.
What amount will appear under ' cash flows from financing activities' in the statement of cash flows of Nedburg Co for the year ended 30 September 20X2?
A. $500 million
B. $660 million
C. $260 million
D. $210 million
Answer C
Rationale:
發(fā)行股票收到現(xiàn)金=(750+350)-(500+100) =500m
支付股利支付現(xiàn)金=1,740+480-1,980=240m
凈現(xiàn)金流流入=500-240=260m
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王老師
2024-10-27 19:27:42 1931人瀏覽
哈嘍！努力學(xué)習(xí)的小天使：
在題中說明是trial balance at 31 December 說明就是一個期間的期末數(shù)字。
每個努力學(xué)習(xí)的小天使都會有收獲的，加油！
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