最新儿童牙齿保健宣教演示文稿PPTppt课件.ppt

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1、儿童牙齿保健宣教演示文稿PPTFunctionoftheStatementofCashFlowsPARTONEThefunctionofthestatementofcashflowsactsaveryimportantpart.Therearethreeprimarypurposesofthestatement.PARTONEAnotherpurposeItisusefultomanagementandexternalusers.SecondarypurposeToprovideinformationthatcould

2、n’tbeprovidedinbalancesheetandtheincomestatement.PrimarypurposeToprovideinformationaboutacompany’scashinflows,outflowsandnetflows.CashFlowsPARTONEWhyweneedthestatementofcashflows?现金净流量=现金流入-现金流出利润=收入-费用BUT收入≠现金流入费用≠现金流出PARTTWOThestatementofcashflowsisveryusefult

3、omanagementandexternaluserssuchasinvestors,creditors,etc.MANAGEMENTUSAGEPARTTWOCashFlowsAssessEvaluateDetermineMakedecisionsManagementcanusethestatementofcashflowstoassesstheliquidityofthecompany,todeterminedividendpolicy,toevaluatetheeffectsofaseriesofmajordeci

4、sionsandtomakedecisionsaboutfutureinvestmentsandfinancing.EXTERNALUSAGEPARTTWOReasonsforthedifferencebetweennetincomeandnetcashflowfromoperatingactivitiesNeedforadditionalfinancingforthefutureperiodAbilitytogeneratefuturecashflowsTransactionsinvolvingcashandnonc

5、ashinvestmentandfinancingduringthepastperiodAbilitytopaydividendsandmeetobligationsTHANKSFORYOURCOMING