会计英语课件Unit 17.ppt

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1、AccountingEnglishUnitSeventeenLearningObjectivesUnitSeventeentodescribetheelementsofstatementofcashflow;tounderstandtheimportanceofstatementofcashflow;tounderstandthetwoalternativemethodsforreportingcashflows.Howmanycategoriesarethecashflowclassifiedinto?Whatarethey?Warming-upUnitSeventeenVoca

2、bularyUnitSeventeenvehiclecorecomponentmethodologyamortizationexpenseisolatebudgetstrategy车辆；运载工具核心组成的，合成的一套方法分期费用隔离，孤立预算，预算表策略NotesUnitSeventeencashflow:themovementofcashintoandoutofabusiness现金流转，即现金的流入和流出。亦可作现金流量讲，指企业一定时期的现金和现金等价物的流入和流出，即现金收入与现金支出的金额。NotesUnitSeventeenAnycashflow-cashreceipt

3、sandcashpayments–ofabusinessoccurredinacertainperiodshouldbeincludedinthestatementofcashflows.Thisincludesalltypesofflowwhethertheyaretodowithday-to-dayoperations(salesreceipts,materials,labour,rent,poweretc.)orcapitalexpendituressuchaspurchaseorsaleofequipment,vehicles,landetc.italsorecordsfl

4、owstoorfromtheownerseitherasdividendspaidoutorcapitalpaidin.现金流量，即一个企业在某一个特定期间发生的现金收入和现金支出，应当列示于现金流量表中。这里所说的现金流量包括各种形式，不管是与日复一日的经营相关的经营性现金流量（销售收入、材料支出、人工费、租金支出、能源费等），还是资本性现金流量，诸如购入或售出设备、车辆、土地使用权等;还包括来自企业所有者的现金流量，股利发放或是资本投入。NotesUnitSeventeenTherearetwoalternativemethods,directandindirect,forre

5、portingcashflows.Themethodsdifferinhowthecashflowsfromoperatingactivitiesdataareobtained,analyzedandreportedwhilecomeoutwiththesameresults.报告现金流量有两种方法，直接法与间接法。这两种方法的不同之处在于现金流的获得方法、分析方式以及报告形式，但这两中方法所得出的结论应该相同。netincome:theexcessofrevenuesoveroutlaysinagivenperiodoftime(includingdepreciationando

6、thernon-cashexpenses)净收益，或称净利润。指一个企业一定时期的全部收入减去全部费用后的余额。ExercisesUnitSeventeenI.TermStudy.MatchthetermsincolumnAwiththedefinitionsincolumnB.AB1.cashequivalents2.investingactivity3.operatingactivityA.aformatoftheoperatingactivitiessectionofthecashflowstatementthatstartswithnetincomeandshowsther

7、econciliationfromnetincometooperatingcashflows,alsocalledthereconciliationmethodB.aformatoftheoperatingactivitiessectionofthecashflowstatementthatliststhemajorcategoriesofoperatingcashreceipts(collectionsfromcustomersandreceiptsofintere