会计学-企业决策的基础-14版-ppt13

《会计学-企业决策的基础-14版-ppt13》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、STATEMENTOFCASHFLOWSChapter13LearningObjectiveLO1Explainthepurposesandusesofastatementofcashflows.Providesinformationaboutthecashreceiptsandcashpaymentsofabusinessentityduringtheaccountingperiod.Helpsinvestorswithquestionsaboutthecompany’sAbilitytogeneratepositivecashflows.A

2、bilitytomeetitsobligationsandtopaydividends.Needforexternalfinancing.Investingandfinancingtransactionsfortheperiod.PurposeoftheStatementofCashFlowsLearningObjectiveLO2Describehowcashtransactionsareclassifiedinastatementofcashflows.TheStatementofCashFlowsmustincludethefollowi

3、ngthreesections:CashFlowsfromOperatingActivitiesCashFlowsfromInvestingActivitiesCashFlowsfromFinancingActivitiesClassificationofCashFlowsLearningObjectiveLO3Computethemajorcashflowsrelatingtooperatingactivities.+_Inflowsfrom:Interestanddividendsreceived.Salestocustomers.Cash

4、FlowsfromOperatingActivitiesOperatingActivitiesOutflowsto:Suppliersofmerchandiseandservices.Employees.Lendersforinterest.Governmentsfortaxes.LearningObjectiveLO4Computethecashflowsrelatingtoinvestingandfinancingactivities.CashFlowsfromInvestingActivities+_Inflowsfrom:Selling

5、investmentsandplantassets.Collectingofprincipalonloans.Outflowsto:Purchaseofinvestmentsandplantassets.Purchasedebtorequityinvestments.Makeloans.InvestingActivities+_Inflowsfrom:Short-termandlong-termborrowing.Owners(forexample,fromissuingstock).Outflowsto:Makepaymentsonborro

6、wedfunds.Ownersfordividends.Purchasetreasurystock.FinancingActivitiesCashFlowsfromFinancingActivitiesCashEquivalentsCashCurrencyShort-term,highlyliquidinvestments.Readilyconvertibleintocash.Sonearmaturitythatmarketvalueisunaffectedbyinterestratechanges.CashandCashEquivalents

7、LearningObjectiveLO5Distinguishbetweenthedirectandindirectmethodsofreportingoperatingcashflows.Theoperatingcashflowssectioncanbepreparedusingeitherthedirectmethodortheindirectmethod.Let’slookatthedirectmethodforpreparingtheStatementofCashFlows.Accrualbasisrevenueincludessale

8、sthatdidnotresultincashinflows.Canbecomputedas:CashReceivedfromCustomersDec