会计学企业决策的基础14版.ppt

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1、STATEMENTOFCASHFLOWSChapter13LearningObjectiveLO1Explainthepurposesandusesofastatementofcashflows.Providesinformationaboutthecashreceiptsandcashpaymentsofabusinessentityduringtheaccountingperiod.Helpsinvestorswithquestionsaboutthecompany’sAbilitytogeneratepositivecashflows.Abilitytomeetits

2、obligationsandtopaydividends.Needforexternalfinancing.Investingandfinancingtransactionsfortheperiod.PurposeoftheStatementofCashFlowsLearningObjectiveLO2Describehowcashtransactionsareclassifiedinastatementofcashflows.TheStatementofCashFlowsmustincludethefollowingthreesections:CashFlowsfromO

3、peratingActivitiesCashFlowsfromInvestingActivitiesCashFlowsfromFinancingActivitiesClassificationofCashFlowsLearningObjectiveLO3Computethemajorcashflowsrelatingtooperatingactivities.+_Inflowsfrom:Interestanddividendsreceived.Salestocustomers.CashFlowsfromOperatingActivitiesOperatingActiviti

4、esOutflowsto:Suppliersofmerchandiseandservices.Employees.Lendersforinterest.Governmentsfortaxes.LearningObjectiveLO4Computethecashflowsrelatingtoinvestingandfinancingactivities.CashFlowsfromInvestingActivities+_Inflowsfrom:Sellinginvestmentsandplantassets.Collectingofprincipalonloans.Outfl

5、owsto:Purchaseofinvestmentsandplantassets.Purchasedebtorequityinvestments.Makeloans.InvestingActivities+_Inflowsfrom:Short-termandlong-termborrowing.Owners(forexample,fromissuingstock).Outflowsto:Makepaymentsonborrowedfunds.Ownersfordividends.Purchasetreasurystock.FinancingActivitiesCashFl

6、owsfromFinancingActivitiesCashEquivalentsCashCurrencyShort-term,highlyliquidinvestments.Readilyconvertibleintocash.Sonearmaturitythatmarketvalueisunaffectedbyinterestratechanges.CashandCashEquivalentsLearningObjectiveLO5Distinguishbetweenthedirectandindirectmethodsofreportingoperatingcashf

7、lows.Theoperatingcashflowssectioncanbepreparedusingeitherthedirectmethodortheindirectmethod.Let’slookatthedirectmethodforpreparingtheStatementofCashFlows.Accrualbasisrevenueincludessalesthatdidnotresultincashinflows.Canbecomputedas:CashReceivedfromCustomersDec