[精品]Chemalite现金流量分析

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1、课程：财务会计任课老师：Chemalite,Inc现金流量分析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）Netincome11&995adddepreciation61,625amortizationofpatent25,000intorestexpense5&750deferredincometaxes26,730taxespayable-950less:accotintsreceivableadded-70,030inventoriesrawmaterialsadded-

2、20,450inventoriesfinishedgoodsadded-99,680prepaidinsurance-65,000gainonsaleofequipment-24,250cashprovidedbyoperatingactivities10,740Saleofequipment215,500Cashinflowfrominvestingactivities215,500Property,plantandequipment820,000Land125,000Cashoutflowfrominvestingactivities945,000Cashprovid

3、edbyinvestingactivities-729,500Short-tenndebt200,000Long-termdebt510,000Cashinflowfromfinancingactivities710,000Interestexpense-58,750Dividendspayable-10,000Treasurystock-26,000Cashoutflowfromfinancingactivities94,750Cashprovidedbyfinancingactivities615,250Decreaseincashbalance-103,510Beg

4、inningcashbalanee113,000Endingcashbalance9,4902、现金流量表编制（直接法）sales1,886,250Less:Accolintsreceivableadded-70,030Cashfromsales1,816,220Cashinflowfromoperatingactivities1,816,220Material452,700Labor660,000Rent25,000Utilities82,000Costofsales1,219,700Add:Inventoriesrawmaterialsadded20,450Inven

5、toriesfinishedgoodsadded99,680Taxespayabledecrease950Prepaidinsuranceadded65,000Advertising70,000Researchanddevelopment63,250Insurance32,500Sei1ingandadministractionexpenses195,750Incometaxes64,930Less:Deferredincometaxes-26,730Cashoutflowfromoperatingactivities1,805,480Cashprovidedbyoper

6、atingactivities10,740Saleofequipment215,500Cashinflowfrominvestingactivities215,500Property,plantandequipment820,000Land125,000Cashoutflowfrominvestingactivities945,000Cashprovidedbyinvestingactivities-729,500Short-tcnndebt200,000Long-termdebt510,000Cashinflowfromfinancingactivities710,00

7、0Interestexpense-58,750Dividendspayable-10,000Treasurystock-26,000Cashoutflowfromfinancingactivities94,750Cashprovidedbyfinancingactivities615,250Decreaseincashbalance-103,510Beginningcashbalanee113,000Endingcashbalance9,4903、现金来源和使用分析流入金额占总流入比流出金额占总流出比净流量经营活动现金流1,8