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会计英语（简明版） Lesson 10 Statement of Cash Flows

会计英语（简明版） Lesson 10 Statement of Cash Flows

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页数：28页

时间：2019-11-19

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1、YESUNAccountingEnglish@20091Lesson10StatementofCashFlowsYESUNAccountingEnglish@20092CashandCashEquivalentsCashCurrencyCashEquivalentsShort-term,highlyliquidinvestments.Readilyconvertibleintocash.Sonearmaturitythatmarketvalueisunaffectedbyinterestratecha

2、nges.YESUNAccountingEnglish@20093PurposeoftheStatementofCashFlowsProvidesinformationaboutthecashreceiptsandcashpaymentsofabusinessentityduringtheaccountingperiod.Helpsinvestorswithquestionsaboutthecompany’s:Abilitytogeneratepositivecashflows.Abilitytome

3、etitsobligationsandtopaydividends.Needforexternalfinancing.Investingandfinancingtransactionsfortheperiod.YESUNAccountingEnglish@20094YESUNAccountingEnglish@20095ClassificationofCashFlowsTheStatementofCashFlowsmustincludethefollowingthreesections:CashFlo

4、wsfromOperatingActivitiesCashFlowsfromInvestingActivitiesCashFlowsfromFinancingActivitiesYESUNAccountingEnglish@20096Outflowsto:Suppliersofmerchandiseandservices.Employees.Lendersforinterest.Governmentsfortaxes.Inflowsfrom:Salestocustomers.OperatingActi

5、vitiesYESUNAccountingEnglish@20097InvestingActivitiesInflowsfrom:Sellinginvestmentsorplantassets.Collectingofprincipalonloans.Outflowsto:Acquireplantassets.Purchasedebtorequityinvestments.Makeloans.CashFlowsfromInvestingActivities+_YESUNAccountingEnglis

6、h@20098FinancingActivitiesInflowsfrom:Short-termandlong-termborrowing.Owners(forexample,fromissuingstock).Outflowsto:Repaymentsofborrowedfunds.Ownersfordividends.Purchasetreasurystock.CashFlowsfromFinancingActivities+_YESUNAccountingEnglish@20099Theoper

7、atingcashflowssectioncanbepreparedusingeitherthedirectmethodortheindirectmethod.YESUNAccountingEnglish@200910Let’slookattheDirectMethodforpreparingtheStatementofCashFlows.DirectMethodYESUNAccountingEnglish@200911Accrualbasisrevenueincludessalesthatdidno

8、tresultincashinflows.Canbecomputedas:Revenue,CashbasisDecreaseinreceivablesIncreaseinreceivables+–==Revenue,AccrualbasisDirectMethod CashReceivedfromCustomersYESUNAccountingEnglish@200912+–==TheA/Rbalancewas$40,000on1/1/99and$52,

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