2012年ACCA考试《F9财务报告》讲义辅导17

2012年ACCA考试《F9财务报告》讲义辅导17
Figure 1
　　Published accounts of Tamari plc for year ended 31 December 1999
　　Cash Flow Statement 1999 1998
　　£000£000
　　Operating profit 501420
　　Depreciation charges 660 600
　　(-)Increase/decrease in stocks �305250
　　(-)Increase/decrease in debtors �184220
　　Increase in trade creditors 420120
　　Net cashflows from operating activities 1,0921,610
　　Returns on investment and servicing of finance
　　Interest paid �150�50
　　Taxation paid�130�110
　　Capital expenditure and financial investment
　　Purchase of tangible fixed asset�1,620�900
　　Equity dividends paid�160 �160
　　Cash outflow before financing �968390
　　Financing
　　Issue of loan1,000100
　　Increase in cash32290
　　Profit and Loss Account extracts19991998
　　£000£000
　　Operating profit for 1999 501420
　　Interest paid15050
　　Profit before tax351370
　　Taxation:125115
　　Profit after tax226255

thank you a lot