ACCA考试P2公司报告(International)真题2010年12月及答案解析.doc
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1、ACCA 考试 P2 公司报告(International)真题 2010 年 12 月及答案解析(总分:125.00,做题时间:180 分钟)一、Section A This ONE(总题数:1,分数:50.00)Required: (分数:50.00)(1).(a) Prepare a consolidated statement of cash flows for the Jocatt Group using the indirect method under IAS 7 Statement of Cash Flows. Note: Ignore deferred taxation ot
2、her than where it is mentioned in the question. (35 marks)(分数:25.00)_(2).(b) Jocatt operates in the energy industry and undertakes complex natural gas trading arrangements, which involve exchanges in resources with other companies in the industry. Jocatt is entering into a long-term contract for the
3、 supply of gas and is raising a loan on the strength of this contract. The proceeds of the loan are to be received over the year to 30 November 2011 and are to be repaid over four years to 30 November 2015. Jocatt wishes to report the proceeds as operating cash flow because it is related to a long-t
4、erm purchase contract. The directors of Jocatt receive extra income if the operating cash flow exceeds a predetermined target for the year and feel that the indirect method is more useful and informative to users of financial statements than the direct method. (i) Comment on the directors view that
5、the indirect method of preparing statements of cash flow is more useful and informative to users than the direct method. (7 marks) (ii) Discuss the reasons why the directors may wish to report the loan proceeds as an operating cash flow rather than a financing cash flow and whether there are any eth
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- ACCA 考试 P2 公司 报告 INTERNATIONAL 2010 12 答案 解析 DOC