现金流量表-经营活动（cash flow statement - operating activities）

《现金流量表-经营活动（cash flow statement - operating activities）》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、现金流量表-经营活动（Cashflowstatement-operatingactivities）CashflowarisingfromtheproductionandmanagementofthecashflowstatementCashflowarisingfromproductionandoperationCashreceivedfromthesaleofgoodsorservices[tohelpunderstandtheformula:assumethatallsalesofgoodsandser

2、vicesofthewholerevenueisfortradingincash,sothesalesofgoodsorservicesreceivedcash=businessincome+VAT:butthereallifeisnotlikethis,soweshouldadjusttothisformulaistheadjustmentofvariousreceivables,prethereareavarietyofspecialcollectionbusiness]Salesofgoodsorse

3、rvicesreceivedcash=businessincome+VAT-thecurrentaccountsreceivableincreasednumberofbillsreceivablefortheperiodincreasedtheamountofaccountsreceivableinadvancefortheperiod++toincreasethenumberofspecialadjustmentoperations.Note:thecurrentdecreaseinreceivables

4、(thenetincreaseinthecurrentaccountsreceivable)isnotagoodone.Itisusuallyexpressedintermsoftheformula:Salesofgoodsorservicesreceivedcash=businessincome+VAT-accountsreceivable(thefinalnumbernumberatthebeginningoftheperiod)-(thefinalnumberofnotesreceivablebegi

5、nningnumber)+Ar(finalnumberbeginning)+specialadjustmentofbusiness.Formuladeduction:1whensalesoccur:Credit:bankdeposits(cashinstock)AccountsreceivableBillsreceivable............Credit:businessincome2,whenthecollectionofreceivablesCredit:bankdeposits(cashins

6、tock)Credit:accountsreceivableBillsreceivable3,borrow:bankdeposits(cashinstock)Credit:accountsreceivableBy:accountsreceivableCredit:businessincomeTaxpayable-payableVAT(outputtax)Accordingtothetheorythat"borrowingisbetterthanborrowing,borrowingisequal",weca

7、ndrawtheconclusionthat...Formula1:Bankdeposits(cash)+accountsreceivable(borrow)+notesreceivable(borrow)=revenue+VAT(outputtax)+receivables(credit)+receivables(credit)Bankdeposit(cashinstock)isthecashrecoveredfromtheoperation,sothecashreceivedfromsellingthe

8、goodsandprovidingtheserviceisobtainedFormulaii:Salesofgoodsorservicesreceivedcash=businessincome+VAT-accountsreceivable(loanandborrow)-thereceivables(credit-debit)+prereceivables(credit-debit)+specialbusiness