这两道ACCA试题怎么做啊 看不懂求解

这两个题目的答案我看不懂http://static.tieba.baidu.com/tb/editor/images/client/image_emoticon9.pnghttp://static.tieba.baidu.com/tb/editor/images/client/image_emoticon9.pnghttp://static.tieba.baidu.com/tb/editor/images/client/image_emoticon9.png。不知道用的是什么原理，是cash flow的顺序？ 还是有什么公式http://static.tieba.baidu.com/tb/editor/images/client/image_emoticon28.pnghttp://static.tieba.baidu.com/tb/editor/images/client/image_emoticon28.png麻烦大家呢

18.8 这题的确是根据SOCF的方式做。depn(+)跟increase in wc(-)是under operating activities, purchase of NCA(-)是under investing activities, issue of shares(+)跟loan repayment(-)是under financing activities.三个activities的net cash flow就是increase in cash/bank. 从后面算起就可以找到profit了

18.9 capital c/d=opening c/d +additional capital +profit -drawing
这里没additional capital。wages($100)其实是drawing,不应该在SOPL减掉的，dr drawing crSOPL。题目的profit是before tax的，所以要减掉tax(400X17.5%)。

那不是应该在profit 上加上100drawings?为什么题目里没减掉

purchase control account 的b/d为什么在cr