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ID:51269551
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页数:22页
时间:2020-03-20
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1、Chapter15StatementOfCashFlowsPurposeofthestatementofcashflowsToprovideinformationaboutthecashreceiptsandcashpaymentsofanentityduringaperiodToprovideinformationabouttheinvestingandfinancingactivitiesofanentityduringaperiodWiththehelpofthestatementofcashflowswecangetsomeimportantinformat
2、ionabouttheproblemlistedbelow:Wheredidthecashcomefrom?Whatwasthecashusedfor?Whatwasthechanginthecashbalance?CashequivalentsHighlyliquidshort-terminvestments,suchasTreasurybill,moneymarketfunds,andcommercialpaper.Forpurposeofpreparingastatementofcashflows,moneyheldincashequivalentsissti
3、llviewedas“cash.”Toqualifyasacashequivalent,aninvestmentmustbeverysafe,haveaverystablemarketvalue,andmaturewithin90daysofthedateofacquisition.ClassificationofcashflowsInvestingCashinflowsFromSaleofproperty,plant,andequipment.Fromsaleofdebtorequitysecuritiesofotherentities,Fromcollectio
4、nofprincipalonloanstootherentities,CashoutflowsTopurchaseproperty,plant,andequipment.Topurchasedebtorequitysecuritiesofotherentities.Tomakeloanstoanotherentity.FinancingCashinflowsFromsaleofequitysecurities.FromissuanceOfdebt(bondsandnotes).CashoutflowsTOShareholdersasdividends.TOredee
5、mlong—termdebtorreacquirecapitalstock.Note:Receiptsandpaymentsofinterestareoperatingactivities.Receiptsofdividendsareoperatingactivities.Paymentsofdividendsarefinancingactivities.OperatingCashinflowsFromsaleOfgoodsorservices.Fromreturnsonloans(interest)andonequitysecurities(dividends)C
6、ashoutflowsTOsuppliersforinventory.TOemployeesforservices.TOgovernmentfortaxes,T0lendersforinterest,TOothersforexpenses,PreparationofthestatementThesourceofinformationcomparativebalancesheetscurrentincomestatementselectedtransactiondataMajorstepsDeterminethechangeincashDeterminecashpro
7、videdbyoperationsDeterminecashfrominvestingandfinancingactivitiesIllustration(textbook)DeterminecashprovidedbyoperationsAccrualbasisCashbasisNetincomeEarnedrevenuesIncurredexpensesCashprovidedbyoperationsEliminatenoncashrevenuesEliminatenoncashexpensesDifferencesbetweennetincomeandne
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