2014年ACCA《F9财务报告》考试中的重点内容，为了帮助大家全面复习ACCA考试，系统的了解F9财务报告学科重点知识，我们考吧.cc特为考生们整理了以下辅导知识，希望考生们能够喜欢。

Figure 1

Published accounts of Tamari plc for year ended 31 December 1999

Cash Flow Statement 1999 1998

£000£000

Operating profit 501420

Depreciation charges 660 600

(-)Increase/decrease in stocks ?305250

(-)Increase/decrease in debtors ?184220

Increase in trade creditors 420120

Net cashflows from operating activities 1，0921，610

Returns on investment and servicing of finance

Interest paid ?150?50

Taxation paid?130?110

Capital expenditure and financial investment

Purchase of tangible fixed asset?1，620?900

Equity dividends paid?160 ?160

Cash outflow before financing ?968390

Financing

Issue of loan1，000100

Increase in cash32290

Profit and Loss Account extracts19991998

£000£000

Operating profit for 1999 501420

Interest paid15050

Profit before tax351370

Taxation：125115

Profit after tax226255

Ratios and percentages based entirely on the contents of the cash flow statement

Figure 2 sets out the relationship between the various numbers in Figure 1. ?Net cash flow from operating activities? is given an index of 100 and becomes the pivotal figure for each of the other calculations. The presentation of calculations in Figure 2 is analogous to the expression of expenses in the profit and loss account as a percentage of sales.

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