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ID:11307196
大小:528.50 KB
页数:32页
时间:2018-07-11
《chapter 5 the statement of cash flows》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、5TheStatementofCashFlowsAccountingSchool·ZhongnanUniversityofEconomics&LawntermediateAccountingI中级会计学1.ConceptualoverviewandusesoftheStatementofCashFlowsIntermediateAccounting5TheStatementofCashFlowsAstatementofcashflowsisafinancialstatementofacompanythatshowsthecashinflows,cashoutflows,andn
2、etchangeincashfromitsoperating,investing,andfinancingactivitiesduringanaccountingperiod,inamannerthatreconcilesthecompany'sbeginningandendingcashbalances.UsesofStatementofCashFlowsIntermediateAccounting5TheStatementofCashFlowsThestatementofcashflowshelpsuserstoassess--Thecompany’sabilitytoge
3、neratepositivefuturecashflows.Thecompany’sabilitytomeetitsobligationsandpaydividends.Thecompany’sneedforexternalfinancing.Thereasonsfordifferencesbetweenthecompany’snetincomeandassociatedcashreceiptsandpayments.Boththecashandnoncashaspectsofthecompany’sinvestingandfinancingtransactions.2.Str
4、uctureoftheStatementofCashFlowsThreecategoriesofcashflows(1)Cashflowsfromoperatingactivities.(2)Cashflowsfrominvestingactivities.(3)Cashflowsfromfinancingactivities.IntermediateAccounting5TheStatementofCashFlowsCashFlowsfromOperatingActivitiesOperatingactivitiesincludealltransactionsandother
5、eventsthatarenotinvestingandfinancingactivities.Operatingactivitiesincludetransactionsinvolvingacquiring,selling,anddeliveringgoodsforsale,aswellasprovidingservices.Cashreceiptsfromthesaleofgoodsorservicesandcollectionsofaccountsreceivablearetypicalcashinflowsfromoperatingactivities.Cashpaym
6、entstosuppliersforinventoryandonaccount,forwages,andfortaxesareexamplesofcashoutflowsfromoperatingactivities.IntermediateAccounting5TheStatementofCashFlowsCashFlowsfromInvestingActivitiesTheCashFlowsFromInvestingActivitiessectionincludesallthecashinflowsandoutflowsinvolvedininvestingactiviti
7、estransactionsofthecompany.Commoncashflowsfrominvestingactivitiesare--IntermediateAccounting5TheStatementofCashFlowsReceiptsfromsellinginvestmentsinstocksanddebtsecurities.Receiptsfromsellingproperty,plant,andequipment.Paymentsforinvestmentsinstock
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