Question

小朋友

請問有人可以幫我解這三題嗎

2. The financial statements in the year 2021 and 2022, for Kosinski AG contains the following condensed information.
December 31
2022
2021
Property, plant&equipment
€236,500
€150,000
Accumulated depreciation
(37,700)
(25,000)
Long-term investments
0
15.000
Inventory
35,000
42,000
Accounts receivable (net)
43,300
20,300
Cash
30.900
10,200
€303,000
€212,500
Share capital-ordinary
€130,000
€ 90,000
Retained earnings
70,000
29,000
Long-term notes payable
70,000
50,000
Accounts payable
21,000
17,000
Accrued liabilities
17.000
26,500
€308,000
€212,500
Additional information for 2022 is:
1. Income before income taxes for the year 2022, €98,800.
2. Depreciation on plant assets for the year, €12,700.
3.
Sold the long-term investments for €28,000.
4.
Paid dividends of €35,000.
5.
Purchased machinery costing €26,500, paid cash.
6. Purchased machinery and gave a €60,000 long-term note payable.
7.
Paid a €40,000 long-term note payable by issuing ordinary shares.
Paid income taxes of €22,800 for 2022.
8.
Instructions:
1. Cash generated from operations = €
2. Net cash provided by operating activities = €
3. Net cash provided by investing activities = €
4. Net increase (decrease) in cash = € @
5. Free Cash Flow = € @
填空题 (25 分) 159 (請依照醫目中的填空位置依次填寫答案)
Ⓒ29,000
54,200
1,500
20,700
-89400

5. Any given transaction may affect a statement of cash flows (using the indirect method) in one or more of the following ways:
Cash flows from operating activities
a. Net income will be increased or adjusted upward.
b. Net income will be decreased or adjusted downward.
Cash flows from investing activities
c. Increase as a result of cash inflows.
d. Decrease as a result of cash outflows.
Cash flows from financing activities
e. Increase as a result of cash inflows.
f Decrease as a result of cash outflows.
The statement of cash flows is not affected
g. Not required to be reported in the body of the statement.
Instructions
For each transaction listed below, list the letter or letters from above that describe(s) the effect of the transaction on a statement of cash
flows for the year ending December 31, 2022. (Hint: Question 1 has 2 choices required in the answer, Questions 2-5 has only 1 choice in
the answer)
1. Machinery which originally cost £3,000 and has a book value of £1,800 is sold for £1,400 on December 31, 2022. (1
2. 1,000ordinary shares, stated value £10 per share, are issued for £25 per share in 2022. ②
3. An appropriation of retained earnings for treasury shares in the amount of £35,000 is established in 2022.
4. A cash dividend of £8,000 is paid on December 31, 2022. 4
5. The portfolio of long-term investments (non-trading) is at an aggregate fair value higher than aggregate cost at December 31, 2022.
(5)

For each of the following items, indicate by using the appropriate code letter, how the item should be reported in the statement
of cash flows, using the direct method.
A. Added in determining cash receipts from customers
B Deducted in determining cash receipts from customers
C. Added in determining cash payments to suppliers
D. Deducted in determining cash payments to suppliers
E. Cash outflow-investing activity
F. Cash inflow-investing activity
G. Cash outflow-financing activity
H. Cash inflow-financing activity
1. Significant noncash investing and financing activity
J.
Is not shown
Example
Decrease in accounts payable during a period: match C. The answer is C.
1.
cash received from dividends.
2.
Declaration and payment of a cash dividend. (2)
3.
Decrease in accounts receivable during a period.
3
4.
Depreciation expense.
4
5.
Issuance of ordinary share for land. ⑤
6.
Decrease in inventory during a period.
(6)
7.
Sale of equipment for cash at book value.
8.
Issuance of preference shares for cash.
8
9.
Purchase of land for cash. 9
Loss on disposal of a plant asset.
10.
(7)

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