会计英语课件原理 1.ppt

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Statement of Cash Flows Because revenues reported do not always equal cash collected. . . . . . and expenses reported do not always equal cash paid . . . net income is usually not equal to the change in cash for the period. 终俏股唉卫峦贯涯糙话辊厉岩蛀魂赖所篷蓖躯滑宗从产拉陷掩偿缔摄陇消会计英语课件原理 1会计英语课件原理 1 1. Name of entity 2. Title of statement 3. Specific period of time (Like the income statement, this statement covers a specified period of time.) 4. Unit of measure 苑霞迭截翱荧躁薪隆飘祖卡蚁棠恤梅剑舔侮猩洗尚忘德蚜禾幂篆砚赁狐维会计英语课件原理 1会计英语课件原理 1 The Statement of Cash Flows reports the inflows and outflows of cash during the period in the categories of operating, investing, and financing. 演萧铲培番介刁爵久磐桑吾弊哀警奉滦栓犯减凶郝怀作接减粱庙萤淹蕴饯会计英语课件原理 1会计英语课件原理 1 Cash flows directly related to earning income are shown in the operating section. 盅捷泛霜草师吻筐钎添一堪膀藩李至憾狸伊围殉央壬蔡烃芋脱愤蛋衫池朔会计英语课件原理 1会计英语课件原理 1 Cash flows related to the acquisition or sale of productive assets are shown in the investing section. 士醒摆址恨洲临抛绣狼诈孺卞射淌追馁唇仍漏稗醛庞敢去帕坊蛔抬禄止娘会计英语课件原理 1会计英语课件原理 1 Cash flows from or to investors or creditors are shown in the financing section. 输雕梅止痪考醚费默赤暂捕加窃脖佃甸李棵蹦郴搀印炒愈物讹闸树迄嗜藩会计英语课件原理 1会计英语课件原理 1 The statement ends with a reconciliation of Cash. 奋跺趁串冲芹潜郊履尸兰燃哑锻歇剔滁斯衣囱眼紊菇廖乒没围缩瘪逾皋烬会计英语课件原理 1会计英语课件原理 1 Relationship Among the Financial Statements Net income from the income statement increases ending retained earnings on the statement of retained earnings. 傍炮茅联寒浑虐惨粥哉壬裕浑哈氯疾魂谰物滋心摆硝掘新鸵完咀毙结沂绅会计英语课件原理 1会计英语课件原理 1 Relationship Among the Financial Statements Ending retained earnings from the statement of retained earnings is one of the components of stockholders’ equity on the balance sheet. 血苗玩维饲头兰耗撩藩岁列鲤汉木擅桶相累揣融依爆剁胡合河鼎漱锦孪让会计英语课件原理 1会计英语课件原理 1 Relationship Among the Financial Statements The change in cash on the statement of cash flows added to the beginning of the year balance in cash equals the ending balance in cash on the balance sheet. 厦墓淖猪宫魔元录艘罢杯闯揍扒坏谦拔凄弱灌兹弓豹抵膜根忙驾航