AAT L4 CFST Cash vs Profit - Receipts and Payments Quizs

Example: Sale of surplus CNC machinery for £80,000

• Capital Receipt

• Operating Revenue

• Sales Revenue

• Investment Income

Example: Insurance payout of £50,000 after flood damage to warehouse

• Exceptional Receipt

• Regular Income

• Operational Revenue

• Routine Cash Flow

Example: Purchase of a new production line – £350,000

• Capital Payment

• Operating Expense

• Revenue Generation

• Cost of Goods Sold

Example: Annual dividend of £40,000 paid to shareholders

• Dividend Payment

• Operating Expense

• Revenue Generation

• Cost of Goods Sold

Example: Corporation Tax overpayment refund – £12,000 from HMRC

• Taxation Refund

• Tax Evasion Penalty

• Tax Deduction

• Tax Credit

Example: Legal settlement of £20,000 in our favour following a supplier dispute

• Exceptional Payment

• Routine Expense

• Operational Cost

• Recurring Charge

Example: Weekly customer payments on 30-day terms – average £25,000 per week

• Regular Receipt

• Irregular Payment

• One-time Transaction

• Deferred Revenue

Example: Monthly direct debit for factory electricity – £4,500 per month

• Regular Payment

• One-Time Expense

• Unexpected Cost

• Capital Expenditure