第29回
Subject 2 各7点 計420点
問 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
解答
問 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
解答
問 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45
解答
問 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
解答
45点
(1) €［ ］
(2) €［ ］
(3) €［ ］
(4) €［ ］
(5) €［ ］
(6) €［ ］
45点
(1) ¥［ ］
(2) ¥［ ］
(3) ¥［ ］
(4) ¥［ ］
(5) ¥［ ］
(6) ¥［ ］
選択問題: 1～60
記述問題
61
第
29
回
BATIC Subject 2
国際会計検定
解答用紙
第29回
38 45点
XYZ Company Statement of Profit or Loss For the Year Ended 31 December 2014
(€)
Sales ［ ］
［ ( 0) ］
［ ( 0) ］
［ ( 0) ］
Profit ［ ］
XYZ Company Statement of Cash Flows For the Year Ended 31 December 2014
(€) Cash flows from operating activities:
Profit ［ ］
Adjustments:
［ ］
Interest expense ［ ］
Changes in assets and liabilities:
［ ］
［ ］
［ ］
Total adjustments ［ ］
Net cash provided by (used in) operating activities ［ ］
Cash flows from investing activities:
［ ］
Net cash provided by (used in) investing activities ［ ］
Cash flows from financing activities:
［ ］
［ ］
Net cash provided by (used in) financing activities ［ ］ Net increase (decrease) in cash and cash equivalents ［ ］ Cash and cash equivalents at beginning of year 50,000
Cash and cash equivalents at end of year ［ ］
第29回
45点 (1)
P Company’s Consolidated Statement of Financial Position
Cash €［ ］ Accounts payable €［ ］
Accounts receivable ［ ］ Long-term debt ［ ］
Inventory ［ ］ Share capital ［ ］
Property, plant, and equipment ［ ］ Share premium ［ ］
［ ］ Retained earnings ［ ］
［ ］
€［ ］ €［ ］
(2)
P Company’s Consolidated Statement of Financial Position
Cash €［ ］ Accounts payable €［ ］
Accounts receivable ［ ］ Long-term debt ［ ］
Inventory ［ ］ Share capital ［ ］
Property, plant, and equipment ［ ］ Share premium ［ ］
［ ］ Retained earnings ［ ］
［ ］
€［ ］ €［ ］
