1.The statement of cash flows consists of cash flows from operating, investing and financing activities.

Explain the meaning of each item and give examples of the main composition.

2. The following items and transaction information used to obtain cash flows from operating activities indirectly:

C. Use (1) through (5) to see where items up to 1-10 are displayed in the statement of cash flows.

1)Acquisition of machinery. 2) Repayment of bonds 3) Disposal of buildings 4) Payment of dividends

5) Amortization of Intangible Assets 6) Depreciation Expenses 7) Capital Increase 8) Payment of Employee Benefits

9) Increase in trade receivables 10) Decrease in trade payables

(1) Sales activity-added to net profit

(2) Operating activity-deducted from net profit

(3) Investment activities

(4) Financial activities

(5) Not applicable

3. Management purchased land \600,000 by issuing cash \45,000 and \555,000 bonds.

C. Describe the effect of this transaction on the cash flow of management. This deal is also cash.

Also describe how it is displayed in the flow table.

4. The following is a summary of the changes in the statement of financial position of management and the main information in the income statement.

Based on the data, obtain the 20x1 year cash flow of business activities of management.

Net loss (\80,000) depreciation expense \30,000 trade receivables \3,000 reduction

Advance cost \40,000 increase purchase debt \33,000 increase advance payment \18,000 increase

cash \6,000 reduction inventory \17,000 reduction

5.The following are the transaction data for 20x1 year cash inflows and cash outflows from management. This material is to be discussed.

Obtain cash flows from 20x1 business activities, investment activities, and financial activities of Baro Corporation, respectively.

Sales (cash sales) \35,000 disposal of land \400,000

Employee Payments \20,000 Acquire Building \150,000

Long-term loan repayment \10,000 account receivable recovery \60,000

cash dividend \600,000 short-term borrowings \400,000

6.The following are management transactions that occurred in 20x1. indignant with the following transactions, management Co., Ltd.

Find the total cash flow of.

(1) In purchasing goods \250,000, \200,000 was paid in cash, and the rest were paid in the following year.

agreed to pay

(2) Purchased liabilities incurred in the previous year were paid \45,000.

(3) Vehicles with an acquisition cost of \300,000 and accumulated depreciation of \120,000 were disposed of at \200,000.

(4) A cash dividend of \27,000 which was resolved in the previous year was paid to shareholders.

(5) Of the \580,000 in sales, \500,000 was paid in cash and the rest in long-term bills.

7. Expendited due to the purchase of goods using the following management's partial financial position statement of 20x1:

Find the amount of cash. However, the 20x1 year sales cost of management is \560,000

the end of 20x0 the end of 20x1

inventory assets 82,000 korean won 80,000 korean won

buying debt 350,000 470,000

8. Obtain cash flows from business activities based on the 20X1 accounting data of the following management:

paid-in capital increase 450,000 won an increase in trade receivables 20,000

Increase in purchased debt 60,000 depreciation expense 13,000

Net profit of 8700,000 Repayment of Bonds 300,000

Losses on Disposition of Property, Plant and Equipment 55,000

Purchase of FVOCI Financial Assets 64,000won

9.Management Co., Ltd. disposed of the old building it had been using for a while on January 1, 20X1 and found a new one.

We transferred our headquarters. Exploration based on the following data on the disposal and purchase of buildings:

After that, obtain the cash flow of the management's investment activities. However, \300,000 of the acquisition amount of the new building

paid in cash and the rest in bills.

Acquisition Cost of Old Buildings \250,000won accumulated depreciation of old buildings \100,000won

Disposal amount of old buildings \170,000 won Acquisition Cost of New Buildings \400,000won

10.Based on the accounting data and additional data of Daum Co., Ltd., obtain the cash flows from the business fluctuations of 20 to 1 year by direct and intermittent methods respectively and create cash flow statement. Interest income is cash flows from financial activities Classify as.

comparative statement of financial position

20x0year 20x1year 20x0year 20x1year

Cash 399,000won 840,000won buying debt 8,000won 5,000won

accounts receivable 6,000 9,000 Unpaid expenses 7,000 1,000

inventory assets 13,000 11.000 player rent 10,000 15,000

Building 71,000 60,000 capital amount 340,000 400,000

accumulated depreciation (55,000) (41,000) retained earnings 69,000 458,000

Comprehensive Income Statement

Sales 980,000won

Cost of sales (470,000)

gross profit from sales 510,000

sales and management expenses

Salary 47,000won

insurance premium 26,000 (83,000)

depreciation expense 10,000 427,000

operating profit

Rent 21,000

interest income 4,000

Gains on Disposition of Buildings 5,000 30,000

net profit 457,000won

(Additional data) (1) Unpaid expenses are caused by salary and advance payments by rent.

(2) There was a paid-in capital increase of 60,000 in the current period and was issued in cash.

(3) On 1 January 20x1, a building with an acquisition cost 35,000 and a cumulative depreciation 24,000 was disposed of at 16,000.

(4) Cash dividends 68,000 were paid to shareholders.