ACCA考试：P1-P3精选试题解析二十二(1)

　　Working 3 – Non-current assets

　　The purchase of property, plant and equipment should be $265 million and the disposal proceeds should be $80 million. This will necessitate an adjustment to the figure for net profit before tax of $45 million for the loss on the sale of property, plant and equipment

　　Working 4 – Acquisitions of subsidiary

　　$m

　　Purchase of subsidiary (160)

　　Cash acquired with subsidiary 30

　　–––––

　　(130)

　　Working 5 – Cash flows from financing activities

　　$m

　　Issue of ordinary shares (130 – sub shares 120) 10

　　Increase in debt (35 – sub loan notes 20) 15

　　Repayment of bond – issue price (29)

　　Working 6

　　$m

　　Dividends paid 20

　　less minority movement incorrectly shown (9)

　　plus NCI dividend (working 1) 16

　　–––

　　27