材料全屏 Additional information (a) The statement of profit or loss for the year ended 31 May 20X5 shows the following. $'000 Operating profit 1,042 Interest payable (10) Profit before taxation 1,032 Taxation (180) Profit for financial year 852 (b) During the year dividends paid were $270,000. (c) Profit before taxation had been arrived at after charging $700,000 for depreciation on non-current assets. (d) During the year non-current assets with a net book value of $200,000 were sold for $180,000. 66 【论述题】 Prepare a statement of cash flows for Snowdrop for the year ended 31 May 20X5 in accordance with IAS 7 Statement of cash flows, using the indirect method.
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