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Interest and dividend

老師您好，

請問收到利息，支付利息，收到dividend，支付dividend

這四項活動的現(xiàn)金流入與流出都屬于什么activity呢？

Preparing group 2021-08-24 09:40:56

問題來源：

3. Preparing group statement of cash flow

From KK姐：

現(xiàn)金流量表大體編制的原則——從利潤倒調(diào)那些，包含在利潤的計算中，但對利潤和現(xiàn)金流影響不一致的項目（對利潤和現(xiàn)金流影響一致的，基本上不用調(diào)整），同時在現(xiàn)金流量表中體現(xiàn)對現(xiàn)金流有影響，但沒包含在利潤的的項目。

調(diào)整方法：

第一步：從利潤中剔除”A” （反向調(diào)）

第二步：將”B”歸位到屬于它的位置

Exercise

The following draft group financial statements relate to Jocatt, a public limited company.

JOCATT GROUP STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER

	20X2	20X1
	$m	$m
Assets
Non-current assets
Property, plant and equipment	327	254
Investment property	8	6
Goodwill	48	68
Intangible assets	85	72
Investment in associate	54	-
Investments in equity instruments	94	90
	616	490
Current assets
Inventories	105	128
Trade receivables	62	113
Cash and cash equivalents	232	384
Total Asset	1,015	874

Equity and Liabilities

Equity attributable to the owners of the parent:

	20X2	20X1
	$m	$m
Share capital	290	275
Retained earnings	357	324
Other components of equity	9	20
	656	619
Non-controlling interest	55	36
Total equity	711	655
Non-current liabilities
Long-term borrowings	67	71
Deferred tax	35	41
Long-term provisions: pension liability	25	22
Total non-current liabilities	127	134