问答题 The following trial balance relates to Clarion as at 31 March 2015:
问答题 (a) Prepare the statement of profit or loss for Clarion for the year ended 31 March 2015.
【正确答案】Clarion – Statement of profit or loss for the year ended 31 March 2015
【答案解析】
问答题 (b)Prepare the statement of changes in equity for Clarion for the year ended 31 March 2015.
【正确答案】Clarion – Statement of changes in equity for the year ended 31 March 2015
【答案解析】
问答题 (c)Prepare the statement of financial position for Clarion as at 31 March 2015. Notes to the financial statements are not required. The following mark allocation is provided as guidance for these requirements: (a)10 marks(b)3 marks(c)10 marks
【正确答案】Clarion – Statement of financial position as at 31 March 2015
【答案解析】
问答题 (d)Calculate the basic earnings per share of Clarion for the year ended 31 March 2015.(3 marks)
【正确答案】Clarion – Basic earnings per share for the year ended 31 March 2015
【答案解析】
问答题 (e)Prepare extracts from the statement of cash flows for Clarion for the year ended 31 March 2015 in respect of cash flows from investing (ignore investment income) and financing activities.(4 marks)
【正确答案】Clarion – Extracts from the statement of cash flows for the year ended 31 March 2015
【答案解析】