A statement of cash flows prepared in accordance with IAS 7 Statement of Cash Flows opens with the calculation of cash flows from operating activities from the net profit before taxation.

Which of the following lists of items consists only of items that would be added to net profit before taxation in that calculation?

A Decrease in inventories, depreciation, profit on sale of non-current assets

B Increase in trade payables, decrease in trade receivables, profit on sale of non-current assets

C Loss on sale of non-current assets, depreciation, increase in trade receivables

D Decrease in trade receivables, increase in trade payables, loss on sale of non-current assets

【解析】

題目問(wèn)的是編制現(xiàn)金流量表時(shí)下列哪些項(xiàng)目應(yīng)該是在PBT的基礎(chǔ)上加的。

結(jié)合間接法編制現(xiàn)金流量表的知識(shí)，從PBT開(kāi)始進(jìn)行調(diào)整，存貨和應(yīng)收賬款增加相當(dāng)于占用了資金，應(yīng)該減去；處置固定資產(chǎn)的利潤(rùn)不屬于經(jīng)營(yíng)活動(dòng)，也應(yīng)該減去；折舊減少了利潤(rùn)沒(méi)有影響現(xiàn)金流，應(yīng)該加回，所以排除第一個(gè)第二個(gè)第三個(gè)選項(xiàng)。

應(yīng)收賬款減少，相當(dāng)于收回更多的現(xiàn)金，相當(dāng)于流入，所以加回；應(yīng)付賬款增加，說(shuō)明往外付的少了，也相當(dāng)于流入，應(yīng)該加回；處置固定資產(chǎn)的損失減少了利潤(rùn)，但是不應(yīng)該列示在經(jīng)營(yíng)活動(dòng)，所以加回。所以應(yīng)該選擇D。

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