Interest and dividend

老师您好，

请问收到利息，支付利息，收到dividend，支付dividend

这四项活动的现金流入与流出都属于什么activity呢？

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

问题来源：

3. Preparing group statement of cash flow

From KK姐：

现金流量表大体编制的原则——从利润倒调那些，包含在利润的计算中，但对利润和现金流影响不一致的项目（对利润和现金流影响一致的，基本上不用调整），同时在现金流量表中体现对现金流有影响，但没包含在利润的的项目。

调整方法：

第一步：从利润中剔除”A” （反向调）

第二步：将”B”归位到属于它的位置

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

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王老师

2021-08-25 04:21:56 1644人浏览

哈喽！努力学习的小天使：

interest paid 属于 operating 和 financing

dividend paid 属于operating和financing

interest received属于 operating 和investing

dividend received 属于operating 和investing

每个努力学习的小天使都会有收获的，加油！

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