ACCA考试《3财务会计》讲义辅导33.docVIP

ACCA考试《F3财务会计》讲义辅导33 本文由高顿ACCA整理发布，转载请注明出处 ? ? ? 17.5 Cash from financing activities ? 　　Cash inflows may include: ? 　　●Proceeds of issue of shares ? 　　●Proceeds of issue of loans/debentures ? 　　Cash outflows may include: ? 　　●Repayment of loans/debentures. ? 　　Example: ? 　　Set out below are the financial statements of Emma, a limited liability company. You have been asked to prepare the company’s statement of cash flows, implementing IAS 7 statement of cash flows. ? 　　Emma ? 　　Income statement for the year ended 31 December 20x2. ? 　　$000 ? 　　Sales revenue　　　　　　　　 2,553 ? 　　Cost of sales