Cash Flow Statement. 那些账户需要进行T型表整理。

Question

Current Assets

Cash

Accounts Receivable

Provision for Doubtful Debts

Inventory

Non Current Assets
Land
Buildings
Accumulated Depn – Buildings
Plant and Equipment
Accumulated Depn – Plant and Equip
TOTAL ASSETS
Current Liabilities
Trade Creditors

Electricity Payable

Wages Payable

Income Tax Payable

Non Current Liabilities

Long Term Loans

TOTAL LIABILITIES

Sales (all on credit)
Less Cost of Goods Sold

Gross Profit

Less Expenses Incurred

Wages

Interest

Electricity

Doubtful Debts

Depreciation Buildings

Depreciation – Plant and Equip

Operating Profit before Tax

Less Taxation Expense

Operating Profit after tax

Answer 1

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