现金及银行存款应（），保证账实相符.
参考答案：每日清算
Required:
(a) Prepare a consolidated statement of cash flows for the Jocatt Group using the indirect method under IAS 7 ‘Statement of Cash Flows’. Note: Ignore deferred taxation other than where it is mentioned in the question. (35 marks)
关于企业博客和个人博客说法正确的是（）
A.主体不同
B.发布方式不同
C.链接方式不同
D.企业博客都收费
Required: