- 1、本文档共45页,可阅读全部内容。
- 2、有哪些信誉好的足球投注网站(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
Chapter 18 The statement of cash flowsWEEK 11Autumn 2012ACCY901Learning ObjectivesIndicate the usefulness of the statement of cash flowsDistinguish among operating, investing and financing activitiesPrepare a statement of cash flows using the direct methodStatement of cash flows- the indirect methodSTATEMENT OF CASH FLOWS:USEFULNESS AND FORMATLO1A statement of cash flows provides information about an entity’s cash receipts and cash payments during a periodIt answers the questions:Where did the cash come from during the period?What was the cash used for during the period?What was the change in the cash balance during the period?Usefulness of the statement of cash flowsHelps investors, creditors and other interested parties to evaluate the following about the entity:Ability to generate future cash flowsAbility to pay dividends and meet obligationsReasons for difference between profit and net cash provided (used) by operating activitiesCash investing and financing transactions for the periodClassification of cash flowsLO2Operating activitiesCash effects of transactions that create income and expensesInvesting activitiesCash effects resulting from acquisition and disposal of long-term assetsFinancing activitiesCash effects resulting from long-term borrowing and shareholders’ equityOperating activitiesAre transactions involving the acquisition or production of goods and services and the sale and distribution of these goods and services to customers. Current asset and current liability transactions normally result from the operating activities of a company, such as buying and selling merchandise.Investing activities The acquisition/disposal of long-term assets and other investments during a financial period.. Examples include:Cash inflows from…Cash outflows to…Acquire non-current assets (PPE, intangibles, share investments)Sale of non-current assets (PPE, intangibles, share investments)Lend money to other partiesRepayments of lo
您可能关注的文档
- 《7.3分振幅法干涉.ppt
- 《7.3利用数据库管理大量信息.ppt
- 《7.6离散系统的hn.ppt
- 《79183生产线平衡的秘笈[教材].ppt
- 《7.大学生人际交往.ppt
- 《721分光光度计分光原理.ppt
- 《7会展项目质量管理.ppt
- 《7.2浅基础的类型2.ppt
- 《7《机械原理》机械的运转及其速度波动的调节.ppt
- 《7消防防火封堵的相关规范及标准.ppt
- (4篇)XX区抓党建促基层治理培训心得体会汇编12.docx
- 汇编1154期-在培训班上的讲话汇编(3篇).doc
- 汇编1173期-专题党课讲稿汇编(3篇)112.doc
- 汇编1076期-主题党课讲稿汇编(3篇).doc
- 汇编1177期-学习心得体会汇编(3篇)112.doc
- (6篇)党和国家机构改革心得体会汇编.docx
- 汇编1166期-坚定理想信念、全面从严治党、担当作为专题党课讲稿汇编(3篇)112.doc
- 汇编1174期-专题党课讲稿汇编(3篇)112.doc
- 教育13期-主题教育学习心得体会、研讨发言材料参考汇编(3篇).doc
- 汇编1458期-心得体会研讨发言提纲参考汇编(3篇)123.doc
文档评论(0)