1、ACCA 考试 P2 公司报告（International）真题 2010 年 12 月及答案解析(总分：125.00，做题时间：180 分钟)一、Section A This ONE(总题数：1，分数：50.00)Required: （分数：50.00）(1).(a) Prepare a consolidated statement of cash flows for the Jocatt Group using the indirect method under IAS 7 Statement of Cash Flows. Note: Ignore deferred taxation ot
2、her than where it is mentioned in the question. (35 marks)（分数：25.00）_(2).(b) Jocatt operates in the energy industry and undertakes complex natural gas trading arrangements, which involve exchanges in resources with other companies in the industry. Jocatt is entering into a long-term contract for the
3、 supply of gas and is raising a loan on the strength of this contract. The proceeds of the loan are to be received over the year to 30 November 2011 and are to be repaid over four years to 30 November 2015. Jocatt wishes to report the proceeds as operating cash flow because it is related to a long-t
4、erm purchase contract. The directors of Jocatt receive extra income if the operating cash flow exceeds a predetermined target for the year and feel that the indirect method is more useful and informative to users of financial statements than the direct method. (i) Comment on the directors view that
5、the indirect method of preparing statements of cash flow is more useful and informative to users than the direct method. (7 marks) (ii) Discuss the reasons why the directors may wish to report the loan proceeds as an operating cash flow rather than a financing cash flow and whether there are any eth
6、ical implications of adopting this treatment. (6 marks) Professional marks will be awarded in part (b) for the clarity and quality of discussion. (2 marks)（分数：25.00）_二、Section B TWO ques(总题数：3，分数：75.00)1. （分数：25.00）_2. （分数：25.00）_(1). （分数：12.50）_(2). （分数：12.50）_ACCA 考试 P2 公司报告（International）真题 2010
7、年 12 月答案解析(总分：125.00，做题时间：180 分钟)一、Section A This ONE(总题数：1，分数：50.00)Required: （分数：50.00）(1).(a) Prepare a consolidated statement of cash flows for the Jocatt Group using the indirect method under IAS 7 Statement of Cash Flows. Note: Ignore deferred taxation other than where it is mentioned in the q
8、uestion. (35 marks)（分数：25.00）_正确答案：( )解析：(2).(b) Jocatt operates in the energy industry and undertakes complex natural gas trading arrangements, which involve exchanges in resources with other companies in the industry. Jocatt is entering into a long-term contract for the supply of gas and is raisin
9、g a loan on the strength of this contract. The proceeds of the loan are to be received over the year to 30 November 2011 and are to be repaid over four years to 30 November 2015. Jocatt wishes to report the proceeds as operating cash flow because it is related to a long-term purchase contract. The d
10、irectors of Jocatt receive extra income if the operating cash flow exceeds a predetermined target for the year and feel that the indirect method is more useful and informative to users of financial statements than the direct method. (i) Comment on the directors view that the indirect method of prepa
11、ring statements of cash flow is more useful and informative to users than the direct method. (7 marks) (ii) Discuss the reasons why the directors may wish to report the loan proceeds as an operating cash flow rather than a financing cash flow and whether there are any ethical implications of adopting this treatment. (6 marks) Professional marks will be awarded in part (b) for the clarity and quality of discussion. (2 marks)（分数：25.00）_正确答案：( )解析：二、Section B TWO ques(总题数：3，分数：75.00)1. （分数：25.00）_正确答案：( )解析：2. （分数：25.00）_正确答案：( )解析：(1). （分数：12.50）_正确答案：( )解析：(2). （分数：12.50）_正确答案：( )解析：
