英文会计现金流量表.pptx

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1、FunctionoftheStatementofCashFlowsPARTONEThefunctionofthestatementofcashflowsactsaveryimportantpart.Therearethreeprimarypurposesofthestatement.PARTONEAnotherpurposeItisusefultomanagementandexternalusers.SecondarypurposeToprovideinformationthatcouldn’tbeprovidedinbalancesheetandt

2、heincomestatement.PrimarypurposeToprovideinformationaboutacompany’scashinflows,outflowsandnetflows.CashFlowsPARTONEWhyweneedthestatementofcashflows?现金净流量=现金流入-现金流出利润=收入-费用BUT收入≠现金流入费用≠现金流出PARTTWOThestatementofcashflowsisveryusefultomanagementandexternaluserssuchasinvestors,cred

3、itors,etc.MANAGEMENTUSAGEPARTTWOCashFlowsAssessEvaluateDetermineMakedecisionsManagementcanusethestatementofcashflowstoassesstheliquidityofthecompany,todeterminedividendpolicy,toevaluatetheeffectsofaseriesofmajordecisionsandtomakedecisionsaboutfutureinvestmentsandfinancing.EXTER

4、NALUSAGEPARTTWOReasonsforthedifferencebetweennetincomeandnetcashflowfromoperatingactivitiesNeedforadditionalfinancingforthefutureperiodAbilitytogeneratefuturecashflowsTransactionsinvolvingcashandnoncashinvestmentandfinancingduringthepastperiodAbilitytopaydividendsandmeetobligat

5、ionsTHANKSFORYOURCOMING