Which of the following items could appear in a company's statement of cash flows?1 Surplus on revaluation of non-current assets2 Proceeds of issue of shares3 Proposed dividend4 Irrecoverable debts written off5 Dividends received
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1 .A statement of cash flows prepared in accordance with IAS 7 Statements of cash flows opens with the calculation of cash flows from operating activities from the net profit before taxation.Which of the following lists of items consists only of items that would be ADDED to net profit before taxation in that calculation?
A Decrease in inventories, depreciation, profit on sale of non-current assets B Decrease in inventories, depreciation, profit on sale of non-current assets C Loss on sale of non-current assets, depreciation, increase in trade receivables D Decrease in trade receivables, increase in trade payables, l...
2 .Which one of the following statements correctly identifies a valid disadvantage to users of financial statements of the statement of cash flows?
A Under IAS 7 Statement of cash flows, an entity may use any format for their statement. B There is an opportunity to reclassify some cash outflows that might have been reported in the operating section as investing cash outflows. C Under IAS 7 Statement of cash flows the statement of cash flows may...
3 .Toots Co has made healthy profits for the past year, although at times the company has been close to running out of cash. Because Toots Co is profitable, Adam, their accountant is unconcerned by the cash shortage. Jo, the financial controller at Toots Co, is concerned. Jo tells Adam, ‘profits are fine on paper, but in the real world cash is king’. Jo believes Toots Co needs to take a more proactive approach to cash flow management.Adam and Jo have two different views. Who is correct, and why?
A Adam is correct. A profitable business should not waste management time on cash flow issues. B Adam is correct. A profitable business will always survive and prosper. C Jo is correct. Proactive cash flow management is required under IAS 7 Statement of cash flows. D Jo is correct. A business that d...
4 .Which one of the following statements is correct?
A If a business makes a profit, it has positive cash flow. B If a business makes a loss, it has negative cash flow. C A business may make a profit but have negative cash flow. D A business that breaks even has cash inflows equal to cash used.
5 .A company sold warehouse premises at a loss during a financial period. How would this transaction be included in a statement of cash flows for the period that complies with IAS7 Statements of Cash Flows and that uses the indirect method to present cash flows from operating activities?
A Loss on disposal：Deduct as an adjustment in the calculation of cash flows from operating activitiesProceeds from sale：Include in cash flows from investing activities B Loss on disposal：Deduct as an adjustment in the calculation of cash flows from operating activitiesProceeds from sale：Incl...
7 .Part of the process of preparing a company's statement of cash flows is the calculation of cash inflow from operating activities.Which of the following statements about that calculation (using the indirect method) are correct?1 Loss on sale of operating non-current assets should be deducted from net profit before taxation.2 Increase in inventory should be deducted from operating profits.3 Increase in payables should be added to operating profits.4 Depreciation charges should be added to net profit before taxation.
A 1, 2 and 3 B 1, 2 and 4 C 1, 3 and 4 D 2, 3 and 4
8 .For an asset to be classified as 'held for sale' under IFRS 5 Non-current Assets Held for Sale and Discontinued Operations its sale must be 'highly probable'. Which one of the following is not a requirement if the sale is to be regarded as highly probable?
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9 .At what amount should an asset classified as 'held for sale' be measured?
A Lower of carrying amount and fair value less costs of disposal B Lower of carrying amount and value in use C Higher of value in use and fair value less costs of disposal D Higher of carrying amount and recoverable amount
10 .Which one of the following events taking place after the year end but before the financial statements were authorised for issue would require adjustment in accordance with IAS 10 Events after the Reporting Period?
A Three lines of inventory held at the year end were destroyed by flooding in the warehouse. B The directors announced a major restructuring. C Two lines of inventory held at the year end were discovered to have faults rendering them unsaleable. D The value of the company's investments fell sharply....
