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ACCA F7精选真题:Statement of cash flows

发表时间:2015-09-19 来源:
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ACCA F7精选真题:Statement of cash flows
Question:Which of the following options best describe the objectives of IAS 7 Statement of cash flows?
 
A. To assist users to understand the cash management and treasury practices of an entity.
B. To aid comparison of cash flows between entities.
C. To assist users to confirm the going concern status of an entity.
D. To enable entities to report cash inflows and outflows analysed under standard headings.
 
The correct answers are: To enable entities to report cash inflows and outflows analysed under standard headings; To aid comparison of cash flows between entities.
IAS 7 is a presentation standard so the format, with its standard headings, contributes to the comparability of information.

Question:The following statements describe the approach required in IAS 11 to the calculation of the statement of financial position value of long-term construction contract balances (amounts due from customers).
Which statement is correct?
 
A. Cost to date plus recognised profits less recognised losses, less progress billings.
B. Cost to date less transfer to income statement for completed work less payments received from customers.
C. Cost to date plus transfer to income statement for completed work less losses less excess progress payments.
D. Cost to date less transfer to income statement for completed work less losses plus excess progress payments.

The correct answer is: Cost to date plus recognised profits less recognised losses, less progress billings.
The amounts shown in the statement of financial position as amounts due from customers is comprised of total costs incurred to date on the contract, plus any profits recognised (or minus losses recognised) minus amounts billed to customers.

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