07 cash flow statement 中，第 (v) 點 bonus issue 10 送 1
在答案中無提及過，究竟入左去邊道呢? 還是唔駛入呢?
如果唔駛入又係咩理由阿?
第 (vi) 點，debenture interest $48000 又點解唔入又係咩理由阿?
07 cash flow statement 問題，可以幫手嗎
2008-04-16 5:50 pm
回答 (4)
2008-05-24 7:42 pm
TO : mosquito_518
無論打幾多個字，係打錯就係打錯，可能佢真係唔識打中文，
但係 d 英文的確有返咁上下" 差 "，敢用英文答都唔代表一定無問題，
咁樣答法同無答無分別，好似你咁講 " 打咁多英文打錯少少好正常啫 "，
照你咁樣態度去考試，想唔" 肥佬 "都幾難，
如果你係有料，就唔好馬後炮，直接答上面條問題，只係識得入嚟吹水，無鬼用!!
無論打幾多個字，係打錯就係打錯，可能佢真係唔識打中文，
但係 d 英文的確有返咁上下" 差 "，敢用英文答都唔代表一定無問題，
咁樣答法同無答無分別，好似你咁講 " 打咁多英文打錯少少好正常啫 "，
照你咁樣態度去考試，想唔" 肥佬 "都幾難，
如果你係有料，就唔好馬後炮，直接答上面條問題，只係識得入嚟吹水，無鬼用!!
2008-04-28 5:49 pm
打咁多英文 ， 打錯少少好正常啫 , 佢打得咁長既英文 , 一係唔識打中文 , 一係英文有返咁上下 , 如果唔係都唔敢用英文答啦 , 佢既答案已經答左你既問題 , 會唔會係你睇唔明咋
2008-04-16 6:12 pm
Since I don't know the complete listing of your "cash flow statement", of which I am not sure what pt(v) and pt(vi) mean, I am going to address the issue according to "buy 10 and get 1 free" and "debenture interest".
Essentialy, (always keep in mind) cash flow statement is the statement recording all cash inflow and outflow. Cash inflow and outflow means in dollars term you actually receive and pay.
"Buy 10 and get 1 free" is a promotion of which it is not in dollars term. Indeed, it is in term of "inventory" instead of "dollar" transfers from customer to ledger. You don't deal with "dollar" when you give out the "1 free". You accounted for the "1 free" inventory upon purchasing it.
"Debenture interest" is an accrued base interest. You don't need to pay in dollar untill the interest payment is actually transferred. Let me make it clear that payment due and payment transferred are two different issue in term of cash flow statement. You account for the debenture interest on income statement upon accrued, while you record the debenture interest upon payment.
The rule of thumb of cash flow statement is "cash inflow and outflow". Anything which is not involving dollars transfer will not be addressed in cash flow statement.
On the other hand, the best way of working out cash flow statement is to derive from the existing balance sheet, if there is any. You take the current period balance sheet subtracting last period balance sheet, except for the cash and bank balance. Afterward, exam all items on income statement to take up all non-cash expenses, such as accrued expenses (e.g.depreciation and utility expenses) - you record the utility bill for the period when you received the bill, but it does not necessarily mean that you pay the bill in that particular period. Finally, take a careful look for each balance sheet item for any excemption item.
Essentialy, (always keep in mind) cash flow statement is the statement recording all cash inflow and outflow. Cash inflow and outflow means in dollars term you actually receive and pay.
"Buy 10 and get 1 free" is a promotion of which it is not in dollars term. Indeed, it is in term of "inventory" instead of "dollar" transfers from customer to ledger. You don't deal with "dollar" when you give out the "1 free". You accounted for the "1 free" inventory upon purchasing it.
"Debenture interest" is an accrued base interest. You don't need to pay in dollar untill the interest payment is actually transferred. Let me make it clear that payment due and payment transferred are two different issue in term of cash flow statement. You account for the debenture interest on income statement upon accrued, while you record the debenture interest upon payment.
The rule of thumb of cash flow statement is "cash inflow and outflow". Anything which is not involving dollars transfer will not be addressed in cash flow statement.
On the other hand, the best way of working out cash flow statement is to derive from the existing balance sheet, if there is any. You take the current period balance sheet subtracting last period balance sheet, except for the cash and bank balance. Afterward, exam all items on income statement to take up all non-cash expenses, such as accrued expenses (e.g.depreciation and utility expenses) - you record the utility bill for the period when you received the bill, but it does not necessarily mean that you pay the bill in that particular period. Finally, take a careful look for each balance sheet item for any excemption item.
2008-04-16 5:56 pm
bonus issue 是沒有涉及現金
不會影響現金的 movement, 所以不用入
不會影響現金的 movement, 所以不用入
收錄日期: 2021-04-13 15:26:23
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