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ACCA FA：现金流量表练习计算已缴税款
文章来源：ACCA官网
发布时间：2021-08-05 15:50
阅读：1099次
This article considers the statement of cash flows of which it assumes no prior knowledge.It is relevant to the FA(Financial Accounting)and FR(Financial Reporting)exams.The article will explain how to calculate cash flows and where those cash flows are presented in the statement of cash flows.
Computing cash flows
Cash flows are either receipts(ie cash inflows and so are represented as a positive number in a statement of cash flows)or payments(ie cash out flows and so are represented as a negative number using brackets in a statement of cash flows).
Cash flows are usually calculated as a missing figure.For example,when the opening balance of an asset,liability or equity item is reconciled to its closing balance using information from the statement of profit or loss and/or additional notes,the balancing figure is usually the cash flow.
Common cash flow calculations include the tax paid,which is an operating activity cash out flow,the payment to buy property plant and equipment(PPE)which is an investing activity cash out flow and dividends paid,which is a financing activity cash out flow.The following examples illustrate all three of these examples.
Exercise calculating the tax paid
At the start of the accounting period the company has a tax liability of$50 and at the reporting date a tax liability of$90.During the year the tax charged in the statement of profit or loss was$100.
Required:Calculate the tax paid.
Solution
It is necessary to reconcile the opening tax liability to the closing tax liability to reveal the cash flow–the tax paid-as the balancing figure.
A vertical presentation of the numbers lends itself to noting the source of the numbers.
翻译参考
本文考虑了假设没有先验知识的现金流量表。它与FA（财务会计）和FR（财务报告）考试相关。本文将解释如何计算现金流量以及这些现金流量在现金流量表中的列示。
计算现金流
现金流是收入（即现金流入，因此在现金流量表中表示为正数）或付款（即现金流出量，因此在现金流量表中使用括号表示为负数）。
现金流量通常计算为一个缺失的数字。例如，当使用损益表和/或附加附注中的信息将资产、负债或权益项目的期初余额与其期末余额进行对账时，余额数字通常是现金流量。【点击免费下载>>>更多ACCA学习相关资料】
常见的现金流量计算包括已付税款（经营活动现金流出）、购买不动产和设备（PPE）的款项（投资活动现金流出）和支付的股息（融资活动现金流出）。以下示例说明了所有这三个示例。
练习计算已缴税款
在会计期间开始时，公司的纳税义务为50美元，在报告日的纳税义务为90美元。年内，在损益表中征收的税款为100美元。
要求：计算缴纳的税款。
解决方案
有必要将期初纳税义务与期末纳税义务进行核对，以显示现金流量-已支付的税款-作为平衡数字。数字的垂直呈现有助于指出数字的来源。
这种采用项目的期初余额（在本例中为应纳税额）并加上（或减去）导致其发生变化的非现金交易，然后将实际现金流量作为余额数字显示的简单技术，具有应用广泛。
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