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 2

Cash Flow Statement 19991998

%%

Net cash flows from operating activities100.0100.0

Returns on investment and servicing of finance

Interest paid?13.7?3.1www.ExamW.CoM

Taxation paid?11.9?6.9

Capital expenditure and financial investment

Purchase of tangible fixed asset?148.4?55.9

Equity dividends paid?14.6 ?9.9

Cash outflow before financing?88.624.2

Financing

Issue of loan91.66.2

Increase in cash3.018.0

The following observations may be made concerning the content of Figure 2， focusing principally on the numbers for 1999.

· Interest， taxation and dividends each absorbs a relatively small proportion of cash generated by Tamari from its business operations ? no more than 14.6% in any one case. In total， just 40.2% of internally generated funds are applied in financing the requirements of government and suppliers of long-term finance.

· There has been a heavy investment in tangible fixed assets with 59.8% of the cash flow from operations (100% ? 40.2%) used for this purpose. However， with the investment in fixed assets represented by an index of 148.4， the directors of Tamari have had to look elsewhere for the bulk of the funding. These financial relationships may be contrasted with the previous year when the entire capital investment was funded from internal sources， and a significant proportion (24.2%) of cash flow from operating activities remained available to increase the cash balance.

· The balance of long-term expenditure was entirely funded by the issue of a loan， leaving a small amount over to increase cash available at the end of 1999 compared with a year earlier

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