西方财务相关资料英文版).ppt

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1、Chapter15StatementOfCashFlowsPurposeofthestatementofcashflowsToprovideinformationaboutthecashreceiptsandcashpaymentsofanentityduringaperiodToprovideinformationabouttheinvestingandfinancingactivitiesofanentityduringaperiodWiththehelpofthestatementofcashflowswecangetsomeimportantinformat

2、ionabouttheproblemlistedbelow:Wheredidthecashcomefrom?Whatwasthecashusedfor?Whatwasthechanginthecashbalance?CashequivalentsHighlyliquidshort-terminvestments,suchasTreasurybill,moneymarketfunds,andcommercialpaper.Forpurposeofpreparingastatementofcashflows,moneyheldincashequivalentsissti

3、llviewedas“cash.”Toqualifyasacashequivalent,aninvestmentmustbeverysafe,haveaverystablemarketvalue,andmaturewithin90daysofthedateofacquisition.ClassificationofcashflowsInvestingCashinflowsFromSaleofproperty，plant，andequipment．Fromsaleofdebtorequitysecuritiesofotherentities，Fromcollectio

4、nofprincipalonloanstootherentities，CashoutflowsTopurchaseproperty，plant，andequipment．Topurchasedebtorequitysecuritiesofotherentities．Tomakeloanstoanotherentity．FinancingCashinflowsFromsaleofequitysecurities．FromissuanceOfdebt(bondsandnotes)．CashoutflowsTOShareholdersasdividends．TOredee

5、mlong—termdebtorreacquirecapitalstock．Note:Receiptsandpaymentsofinterestareoperatingactivities.Receiptsofdividendsareoperatingactivities.Paymentsofdividendsarefinancingactivities.OperatingCashinflowsFromsaleOfgoodsorservices．Fromreturnsonloans(interest)andonequitysecurities(dividends)C

6、ashoutflowsTOsuppliersforinventory．TOemployeesforservices．TOgovernmentfortaxes，T0lendersforinterest，TOothersforexpenses，PreparationofthestatementThesourceofinformationcomparativebalancesheetscurrentincomestatementselectedtransactiondataMajorstepsDeterminethechangeincashDeterminecashpro

7、videdbyoperationsDeterminecashfrominvestingandfinancingactivitiesIllustration(textbook)DeterminecashprovidedbyoperationsAccrualbasisCashbasisNetincomeEarnedrevenuesIncurredexpensesCashprovidedbyoperationsEliminatenoncashrevenuesEliminatenoncashexpensesDifferencesbetweennetincomeandne