简明会计英语教程教学课件作者牛国崎unit14.ppt

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1、Unit14Whatisacashflowstatement?12433514.1aWhatisacashflowstatement?14.1bWhatistheroleplayedbyCFS?14.1cWhatisthestructureofaCFS?14.1dAnalyzingasampleCFS14.2Coreaccountingterms下一页返回Unit14Whatisacashflowstatement?679381014.3Extendedwords14.4Notes14.5Reinforcementexercise14.6Acco

2、unting-relatedknowledgeHowtoprepareacashflowstatement?14.7ExtendedreadingThepreparationmethodsofaCFS上一页返回Unit14Whatisacashflowstatement?Coretermsreminder核心术语提示现金流量表流入资金流出资金正现金流负现金流经营活动投资活动筹资活动cashflowstatementincomingmoneyoutgoingmoneypositivecashflownegativecashflowoperating

3、activitiesinvestingactivitiesfinancingactivities返回14.1aWhatisacashflowstatement?Infinancialaccounting,acashflowstatement(CFS)isafinancialstatementthatshowsacompany’sincomingandoutgoingmoney(sourcesandusesofcash)duringatimeperiod(oftenmonthlyorquarterly).Thestatementshowshowch

4、angesinbalancesheetandincomeaccountsaffectedcashandcashequivalents,andbreakstheanalysisdownaccordingtooperating,investing,andfinancingactivities.Acashflowstatementisalsoknownasstatementofcashflowsorfundsflowstatement.Figureoneisasampleofcashflowstatement.返回14.1bWhatistherolep

5、layedbyCFS?Thebalancesheetisasnapshotofafirm’sfinancialresourcesandobligationsatasinglepointintime,andtheincomestatementsummarizesafirm’sfinancialtransactionsoveranintervaloftime.Thesetwofinancialstatementsreflecttheaccrualbasisaccountingusedbyfirmstomatchrevenueswiththeexpen

6、sesassociatedwithgeneratingthoserevenues.Thecashflowstatementincludesonlyinflowsandoutflowsofcashandcashequivalents;itexcludestransactionsthatdonotdirectlyaffectcashreceiptsandpayments.Thesenon-cashtransactionsincludedepreciationandwrite-offsonbaddebts.返回14.1cWhatisthestructu

7、reofaCFS?Cashflowisdividedintothreecomponents:cashflowsresultingrespectivelyfromoperatingactivities,investingactivitiesandfinancingactivities.OperatingactivitiesOperatingactivitiesincludetheproduction,salesanddeliveryofthecompany’sproductaswellascollectingpaymentfromitscustom

8、ers.Thiscouldincludepurchasingrawmaterials,buildinginventory,adverti