ACCA FA知识点解析： 现金流量表（一）

A statement of cash flows prepared in accordance with IAS 7 Statement of Cash Flows opens with the calculation of cash flows from operating activities from the net profit before taxation.

Which of the following lists of items consists only of items that would be added to net profit before taxation in that calculation?

A Decrease in inventories, depreciation, profit on sale of non-current assets

B Increase in trade payables, decrease in trade receivables, profit on sale of non-current assets

C Loss on sale of non-current assets, depreciation, increase in trade receivables

D Decrease in trade receivables, increase in trade payables, loss on sale of non-current assets

【解析】

题目问的是编制现金流量表时下列哪些项目应该是在PBT的基础上加的。

结合间接法编制现金流量表的知识，从PBT开始进行调整，存货和应收账款增加相当于占用了资金，应该减去；处置固定资产的利润不属于经营活动，也应该减去；折旧减少了利润没有影响现金流，应该加回，所以排除第一个第二个第三个选项。

应收账款减少，相当于收回更多的现金，相当于流入，所以加回；应付账款增加，说明往外付的少了，也相当于流入，应该加回；处置固定资产的损失减少了利润，但是不应该列示在经营活动，所以加回。所以应该选择D。

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