CFS(厦门大学MBA中心 郑炜玲).pdf

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CFS(厦门大学MBA中心 郑炜玲)

Ch.11 The Statement of Cash Flows 主讲:郑炜玲 TEL :2187902 (O E-mail :zhengweiling@ Main Points of Today Main Points of Today • How to prepare the Statement of Cash Flows ? – Direct Method – Indirect Method • How to use the Statement of Cash Flows ? – The Four-Step Process 2003-07-01 厦门大学MBA 中心郑炜玲 2 一、现金流量表介绍 一、现金流量表介绍 Purpose of the statement of CFS: Purpose of the statement of CFS: Helps investors with questions about : Helps investors with questions about : Ability to generate positive cash flows. Ability to generate positive cash flows. Ability to meet its obligations and to Ability to meet its obligations and to pay dividends. pay dividends. Need for external financing. Need for external financing. Investing and financing transactions Investing and financing transactions for the period. for the period. 反映净利润的质量、企业运用现金的能 反映净利润的质量、企业运用现金的能 力、和企业的偿债能力。 力、和企业的偿债能力。 2003-07-01 厦门大学MBA 中心郑炜玲 3 Cash and Cash Equivalents Cash and Cash Equivalents • 现金:包括库存现金、可以随时用于支付的 银行存款和其他货币资金 – 定期存款不属于现金 • 现金等价物:期限短、流动性强、易于转化 为已知金额的现金、价值变动风险较小的短 期投资。 – 自购买日起3个月内到期的短期债券 2003-07-01 厦门大学MBA 中心郑炜玲 4 Consolidated Statements of Cash Flows: Consolidated Statements of Cash Flows: Colgate-Palmolive Colgate-Palmolive (In millions) 1994 1993 1992 (In millions) 1994 1993 1992 Operating Activities Operating Activities Net cash provided

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