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1、Chemalite,Inc现金流量分析课程：财务会计任课老师： 6采用直接法和间接法，现金流量表中的投资活动和筹资活动的现金流量是相同的，不同是经营业务的现金流量的计算和表达上。1、现金流量表编制（间接法）Netincome118,995add:depreciation61,625amortizationofpatent25,000interestexpense58,750deferredincometaxes26,730taxespayable-950less:accountsreceivableadded-70,030inventories
2、rawmaterialsadded-20,450inventoriesfinishedgoodsadded-99,680prepaidinsurance-65,000gainonsaleofequipment-24,250cashprovidedbyoperatingactivities10,740Saleofequipment215,500Cashinflowfrominvestingactivities215,500Property,plantandequipment820,000Land125,000Cashoutflowfrominvestingactivities945,000C
3、ashprovidedbyinvestingactivities-729,500 Short-termdebt200,000Long-termdebt510,000Cashinflowfromfinancingactivities710,000Interestexpense-58,750Dividendspayable-10,000Treasurystock-26,000Cashoutflowfromfinancingactivities94,750Cashprovidedbyfinancingactivities615,250 Decreaseincashbalance-103,510B
4、eginningcashbalance113,000Endingcashbalance9,49062、现金流量表编制（直接法）sales1,886,250Less:Accountsreceivableadded-70,030Cashfromsales1,816,220Cashinflowfromoperatingactivities1,816,220Material452,700Labor660,000Rent25,000Utilities82,000Costofsales1,219,700Add:Inventoriesrawmaterialsadded20,450Inventoriesf
5、inishedgoodsadded99,680Taxespayabledecrease950Prepaidinsuranceadded65,000Advertising70,000Researchanddevelopment63,250Insurance32,500Sellingandadministractionexpenses195,750Incometaxes64,930Less:Deferredincometaxes-26,730Cashoutflowfromoperatingactivities1,805,480 Cashprovidedbyoperatingactivities
6、10,740 Saleofequipment215,500Cashinflowfrominvestingactivities215,500Property,plantandequipment820,000Land125,000Cashoutflowfrominvestingactivities945,000Cashprovidedbyinvestingactivities-729,500 Short-termdebt200,000Long-termdebt510,000Cashinflowfromfinancingactivities710,000Interestexpense-58,75
7、0Dividendspayable-10,000Treasurystock-26,000Cashoutflowfromfinancingactivities94,750Cashprovidedbyfinancingactivities615,250 Decreaseincashbalance-103,510Beginningcashbalance113,000Endingcashbalance9,49063、现金来源和使
