西方财务-15.pptx
- 文档编号:30794979
- 上传时间:2023-10-09
- 格式:PPTX
- 页数:22
- 大小:188.26KB
西方财务-15.pptx
《西方财务-15.pptx》由会员分享,可在线阅读,更多相关《西方财务-15.pptx(22页珍藏版)》请在冰豆网上搜索。
Chapter15,StatementOfCashFlows,Purposeofthestatementofcashflows,ToprovideinformationaboutthecashreceiptsandcashpaymentsofanentityduringaperiodToprovideinformationabouttheinvestingandfinancingactivitiesofanentityduringaperiod,Withthehelpofthestatementofcashflowswecangetsomeimportantinformationabouttheproblemlistedbelow:
Wheredidthecashcomefrom?
Whatwasthecashusedfor?
Whatwasthechanginthecashbalance?
Cashequivalents,Highlyliquidshort-terminvestments,suchasTreasurybill,moneymarketfunds,andcommercialpaper.Forpurposeofpreparingastatementofcashflows,moneyheldincashequivalentsisstillviewedas“cash.”Toqualifyasacashequivalent,aninvestmentmustbeverysafe,haveaverystablemarketvalue,andmaturewithin90daysofthedateofacquisition.,Classificationofcashflows,InvestingCashinflowsFromSaleofproperty,plant,andequipmentFromsaleofdebtorequitysecuritiesofotherentities,Fromcollectionofprincipalonloanstootherentities,CashoutflowsTopurchaseproperty,plant,andequipmentTopurchasedebtorequitysecuritiesofotherentitiesTomakeloanstoanotherentity,FinancingCashinflowsFromsaleofequitysecuritiesFromissuanceOfdebt(bondsandnotes)CashoutflowsTOShareholdersasdividendsTOredeemlongtermdebtorreacquirecapitalstock,Note:
Receiptsandpaymentsofinterestareoperatingactivities.Receiptsofdividendsareoperatingactivities.Paymentsofdividendsarefinancingactivities.,OperatingCashinflowsFromsaleOfgoodsorservicesFromreturnsonloans(interest)andonequitysecurities(dividends)CashoutflowsTOsuppliersforinventoryTOemployeesforservicesTOgovernmentfortaxes,T0lendersforinterest,TOothersforexpenses,,Preparationofthestatement,Thesourceofinformationcomparativebalancesheetscurrentincomestatementselectedtransactiondata,Majorsteps,Determinethechangeincash,Determinecashprovidedbyoperations,Determinecashfrominvestingandfinancingactivities,Illustration(textbook),Determinecashprovidedbyoperations,Accrualbasis,Cashbasis,Netincome,Earnedrevenues,Incurredexpenses,Cashprovidedbyoperations,Eliminatenoncashrevenues,Eliminatenoncashexpenses,Differencesbetweennetincomeandnetcashflowfromoperatingactivities,NoncashexpenseTimingdifferencesNonoperatinggainsandlosses,1.Noncashexpenses:
thatreducenetincomebutdonotrequireanycashoutlayduringthecurrentperiod.,DepreciationexpenseAmortizationofintangibleassetsDepletionofnaturalresourcesAmortizationofbonddiscount,2.Timingdifference:
revenueandexpensesmayberecognizedinadifferentaccountingperiodfromtherelatedcashflows.,Changesinaccountsreceivablechangesininventorychangesinprepaidexpensechangesinaccountspayablechangesinaccruedexpensespayable,3.Nonoperatinggainsandlosses:
accordingitsdefinition,nonoperatinggainsandlossesdonotaffectoperatingactivities.however,thesegainandlossesdoenterintothedeterminationofnetincome.Therefore,inconvertingnetincometonetcashflowfromoperatingactivities,weaddbackanynonoperatinglossesanddeductanynonoperatinggainsincludedinnetincome.,Nonoperatinggainsandlossesincludegainsandlossesfromsalesofinvestments,plantassets,anddiscontinuedoperations(whichrelatetoinvestingactivities);andgainsandlossesonearlyretirementofdebt(whichrelatetofinancingactivities).,Twomethodsareusedtoadjustthenetincometocashprovidedbyoperatingactivities,DirectapproachIndirectapproach,Directmethod:
Amethodofreportingnetcashflowfromoperatingactivitiesbylistingspecifictypesofcashinflowsandoutflows.Indirectmethod:
Aformatofreportingnetcashflowfromoperatingactivitiesthatreconcilesthisfigurewiththeamountofnetincomeshownintheincomestatement.,Theindirectmethod:
theadjustmentstonetincomearesummarizedinthefollowingdiagram:
Netincomeadd:
depreciationdecreaseinaccountsreceivabledecreaseininventoriesdecreaseinprepaidexpensesincreaseinaccountspayableincreaseinaccruedexpensepayableincreaseindeferredincometaxespayableNonoperatinglossesdeductedincomputingnetincomededuct:
increaseinaccountsreceivableincreaseininventoriesincreaseinprepaidexpensesdecreaseinaccountspayabledecreaseinaccruedexpensepayableNonoperatinggainsincludedinnetincomeNetcashflowfromoperatingactivities,Cashflowsfrominvestingactivities,Purchasesandsalesofsecuritiesloansmadeandcollectedcashpaidtoacquireplantassetsproceedsfromsalesofplantassets,Cashflowsfromfinancingactivities,Shot-termborrowingactivitiesproceedsfromissuingbondspayableandcapitalstockandrepaymentofdebtcashdividendspaidtostockholders,Illustration(textbook),
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 西方 财务 15