小编特收集了ACCA考试历年真题，希望对您参加本次考试有所帮助！
Notes
(i) There were no disposals of non-current assets during the period; however Bengal does have some non-current assets classified as ‘held for sale’ at 31 March 2011.
(ii) Depreciation of property, plant and equipment for the year ended 31 March 2011 was $640,000.
A disappointed shareholder has observed that although revenue during the year has increased by 48%(8,250/17,250 x 100), profit for the year has only increased by 20% (500/2,500 x 100).
Required:
(a) Prepare a statement of cash flows for Bengal for the year ended 31 March 2011, in accordance with IAS 7 Statement of cash flows, using the indirect method.
(b) Using the information in the question and your answer to (a) above, comment on the performance (including addressing the shareholder’s observation) and financial position of Bengal for the year ended 31 March 2011.
Note: up to 5 marks are available for the calculation of appropriate ratios.
