现金流量表的编制——讲解(附例题解析

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1、StatementofCashFlows1LearningobjectivesPrepareastatementofcashflowsinaccordancewithIAS7AnalyseastatementofcashflowsCriticallydiscusstheirstrengthsandweaknesses2ImportanceoftheCFSCashnotpickedupinIncomeStatementProfitdoesNOTequalcash“Cashisking!”IAS7Statement

2、ofcashflows3TheobjectiveoftheCFSRequirescompaniestoprovideastandardisedreportontheircashgenerationandcashabsorptionduringtheaccountingperiod.UsefultouserstoassesstheabilityoftheenterprisetogenerateandutilisecasheffectivelyStewardshipFinancialadaptabilityPrim

3、aryfinancialstatement4CFS–mainfeaturesSummaryofcashreceipts/paymentssimilartoyourownbankstatementsDefinitionof‘cash’and‘cashequivalents’Cash=notes,coins,depositsondemandCashequivalents=short-term,highlyliquidinvestmentsreadilyconvertibleintocash5Therelations

4、hipbetweenthestatementoffinancialposition,theincomestatementandthestatementofcashflowsStatementoffinancialpositionatthestartoftheaccountingperiodEquityCashandcashequivalentsStatementofcashflowsIncomestatementStatementoffinancialpositionattheendoftheaccountin

5、gperiodEquityCashandcashequivalents6FormatoftheCFSSpecifiedinIAS7(issued1992)ThreestandardheadingsOperatingactivitiesInvestingactivitiesFinancingactivitiesTwomethodsDirectmethodIndirectmethod7StandardlayoutofthestatementofcashflowsequalsplusorminusNetincreas

6、e(ordecrease)incashandcashequivalentsovertheperiodCashflowsfromoperatingactivitiesCashflowsfrominvestingactivitiesCashflowsfromfinancingactivitiesplusorminus8ExampleofaCFS£000Cashflowsfromoperatingactivities760Cashflowsfrominvestingactivities(300)Cashflow

7、sfromfinancingactivities120Netincreaseincashandcashequiv.580Cashandcashequivatstartofperiod270Cashandcashequivatendofperiod8509TescoplcSummarisedcashflowstatementforthehalfyearto26August2006£mNetcashfromoperatingactivities1,319Netcashusedininvestingactiviti

8、es(1,109)Netcashusedinfinancingactivities(124)Netincreaseincashandcashequivalents86Cashandcashequivalentsatbeginningofperiod1,325Effectsofforeignexchangeratechanges*(21)Cashandcashequivalentsate