最新组织行为学 第三章 个性与心理测验幻灯片.ppt

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1、组织行为学第三章个性与心理测验FunctionoftheStatementofCashFlowsPARTONEThefunctionofthestatementofcashflowsactsaveryimportantpart.Therearethreeprimarypurposesofthestatement.PARTONEAnotherpurposeItisusefultomanagementandexternalusers.SecondarypurposeToprovideinformationthatcouldn’tbeprovidedinbalancesheetandthe

2、incomestatement.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PARTTWOThestatementofcashflowsisveryusefultomanagementandexternaluserssuchasinvestors,creditors,etc.MANAGEMEN

3、TUSAGEPARTTWOCashFlowsAssessEvaluateDetermineMakedecisionsManagementcanusethestatementofcashflowstoassesstheliquidityofthecompany,todeterminedividendpolicy,toevaluatetheeffectsofaseriesofmajordecisionsandtomakedecisionsaboutfutureinvestmentsandfinancing.EXTERNALUSAGEPARTTWOReasonsforthedifferen

4、cebetweennetincomeandnetcashflowfromoperatingactivitiesNeedforadditionalfinancingforthefutureperiodAbilitytogeneratefuturecashflowsTransactionsinvolvingcashandnoncashinvestmentandfinancingduringthepastperiodAbilitytopaydividendsandmeetobligationsTHANKSFORYOURCOMING