1. 利生公司
現金流量ꨊ 89年度
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來自營業活動之現金流量
銷貨收現數 ＄ 14,200,000
進貨付現數 (11,000,000)
營業費用付現數 (2,440,000)
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營業活動之淨現金流入＄ 760,0
2. (1) a. 1/1 短投--債券 57,840
現金 57,840
b.6/30 現金 2,700
利息收入 2,700
c.8/1 應收利息 450
利息收入 450
現金 57,450
出售損失 840
應收利息 450
短投--債券 57,840
(2) a. 1/1 長投--債券 57,840
現金 57,840
b. 6/30 長投--債券 309
現金 2,700
利息收入 3,009
c. 8/1 應收利息 450
長投--債券 5
利息收入 502
現金 57,450
出售損失 1,201
應收利息 450
長投--債券 58,20
3. (1) 1/1 Stock Investment--AFS 1,200,000
Cash 1,200,000
6/30 Cash 40,000
Dividend Income 40,000
12/31 Cash 40,000
Dividend Income 40,000
Market Adjustment--AFS 300,000
Unrealized Gain--Equity 300,000
(2) 1/1 Stock Investment 1,200,000
Cash 1,200,000
6/30 Cash 40,000
Stock Investment 40,000
12/31 Cash 40,000
Stock Investment 40,000
Stock Investment 200,000
Revenue from investment 200,000
4.
ZOO CO.
Statement of Cashflows
For the year 2003
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Cashflow from Operating activities
Net Income $ 50,600
Adjustment:
Depreciation Exp. $15,300
Decrease in A/R 7,600
Decrease in I/R 300
Increase in Inv. (4,400)
Decrease in Prepaid 500
Decrease in A/P (1,500)
Decrease in I/P ( 400)
Increase in S/P 700
Decrease in other Lia. ( 600)
Increase in T/P 2,500 20,000
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Net cash inflow from operating activity$ 70,600
Cashflow from investing activities
Purchase of Land $(25,100)
Purchase of Equipment (22,500)
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Net cash outflow from investing activity (47,600)
Cashflow from financing activities
Payment of N/P $(10,000)
Issuance of C/S 8,800
Payment of Dividends (28,700)
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Net cash outflow from financing activity (29,900)
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Decrease in Cash $( 6,900)
Cash balance, 1/1 15,600
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Cash balance, 12/31 $ 8,700
Additional disclosure
Payment of Interest $25,000
Payment of Income tax 14,400
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