基础会计英文版课件第二版郭桂杭 ISBN9787566307125 PPTChapter 16.ppt

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1、Chapter16TheStatementofCashFlowsPurposesoftheStatementofCashFlowsListsinflowsandoutflowsofcashandcashequivalentsbycategoryExplainsthechangeincashduringtheperiodRequiredtobepreparedbybusinessentitiesinChinaasfromJanuary1,1998PurposesoftheStatementofCashFlowsThestatementhelpsuserstoassessthecompany

2、’sabilitytogeneratepositivecashflowsinfutureperiodsthecompany'sabilitytomeetitsobligationsandtopaydividendsthecompany'sneedforexternalfinancingreasonsfordifferencesbetweentheamountofnetincomeandtherelatednetcashflowfromoperatingactivitiesboththecashandnon-cashaspectsofthecompany’sinvestmentandfin

3、ancingtransactionsfortheperiodcausesofthechangeintheamountofcashandcashequivalentsbetweenthebeginningandtheendoftheaccountingperiodClassificationofCashFlowsTheStatementofCashFlowsmustincludethefollowingthreesections:CashFlowsfromOperatingActivitiesCashFlowsfromInvestingActivitiesCashFlowsfromFina

4、ncingActivitiesCashFlowsfromOperatingActivitiesCASHRECEIPTSCASHPAYMENTScashreceiptsfromthesaleofgoodsandtherenderingofservicesreceiptsofrentalincomereceiptsofoutputvalueaddedtaxandrefundsofvalueaddedtaxreceiptsofothertaxandlevyrefundsotherthanvalueaddedtaxcashpaymentsforgoodsandservicesacquiredca

5、shpaymentsforoperatingleasescashpaymentstoandonbehalfofemployeespaymentsofvalueaddedtaxpaymentsofincometaxpaymentsofothertaxandlevyotherthanvalueaddedtaxandincometaxCashFlowsfromInvestingActivitiesCASHRECEIPTSCASHPAYMENTScashreceiptsfromreturnofinvestmentscashreceiptsfromdistributionofdividendsor

6、assetscashreceiptsfromdistributionofdividendsorprofitscashreceiptsfrombondinterestincomenetcashreceiptsfromthesaleoffixedassets,intangibleassetsandotherlong-termassetscashpaymentstoacquirefixedassets,intangibleassetsandotherlong-termassetscashpaymentstoacquireequityinvestmentscashpaymentstoacquir

7、edebtinvestmentsCashFlowsfromFinancingActivitiesCASHRECEIPTSCASHPAYMENTScashproceedsfromissuingstockscashproceedsfromissuingbondscashreceiptsfromborrowingscashrepaymentsofamountsborrowedcashpaymentsforcostsarisingonany