现金流量表英文版ch07 statement of cash flows.ppt

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1、Chapter7StatementofCashflowsIAS71.Maindefinitions:Cashandcashequivalentscomprisecashonhandanddemanddeposits,togetherwithshort-term,highlyliquidinvestmentsthatarereadilyconvertibletoaknownamountofcash,andthataresubjecttoaninsignificantriskofchangesinvalue.Guidancenotesindi

2、catethataninvestmentnormallymeetsthedefinitionofacashequivalentwhenithasamaturityofthreemonthsorlessfromthedateofacquisition.2Equityinvestmentsarenormallyexcluded,unlesstheyareinsubstanceacashequivalent(e.g.preferredsharesacquiredwithinthreemonthsoftheirspecifiedredemptiond

3、ate).Bankoverdraftswhicharerepayableondemandandwhichformanintegralpartofanenterprise'scashmanagementarealsoincludedasacomponentofcashandcashequivalents.32.PresentationoftheStatementofCashFlowsCashflowsmustbeanalysedbetweenoperating,investingandfinancingactivities.Operatinga

4、ctivitiesaretheprincipalrevenue-producingactivitiesoftheenterpriseandotheractivitiesthatarenotinvestingorfinancingactivities.Investingactivitiesaretheacquisitionanddisposaloflong-termassetsandotherinvestmentsnotincludedincashequivalents.Financingactivitiesareactivitiesthatr

5、esultinchangesinthesizeandcompositionoftheequitycapitalandborrowingsoftheenterprise.114Examplesofcashflowsfromoperatingactivitiesare:(a)cashreceiptsfromthesaleofgoodsandtherenderingofservices;(b)cashreceiptsfromroyalties,fees,commissionsandotherrevenue;(c)cashpaymentstosupp

6、liersforgoodsandservices;(d)cashpaymentstoandonbehalfofemployees;115Examplesofcashflowsarisingfrominvestingactivitiesare:(a)cashpaymentstoacquireproperty,plantandequipment,intangiblesandotherlong-termassets.Thesepaymentsincludethoserelatingtocapitaliseddevelopmentcostsandse

7、lf-constructedproperty,plantandequipment;(b)cashreceiptsfromsalesofproperty,plantandequipment,intangiblesandotherlong-termassets;(c)cashpaymentstoacquireequityordebtinstrumentsofotherenterprisesandinterestsinjointventures;(d)cashreceiptsfromsalesofequityordebtinstrumentsofo

8、therenterprisesandinterestsinjointventures;(e)cashadvancesandloansmadetootherparti