[財(cái)會考試]財(cái)務(wù)報(bào)表講義-預(yù)覽頁
【正文】 h the same information that we are looking at here ? We will look at how cash is generated from utilizing assets and how it is paid to those that finance the purchase of the assets 218 Cash Flow From Assets ? Cash Flow From Assets (CFFA) = Cash Flow to Creditors + Cash Flow to Stockholders ? Cash Flow From Assets = Operating Cash Flow – Net Capital Spending – Changes in NWC 219 Example: US Corporation – Part I ? OCF (I/S) = EBIT + depreciation – taxes = $547 ? NCS ( B/S and I/S) = ending fixed assets – beginning fixed assets + depreciation = $130 ? Changes in NWC (B/S) = ending NWC – beginning NWC = $330 ? CFFA = 547 – 130 – 330 = $87 220 Example: US Corporation – Part II ? CF to Creditors (B/S and I/S) = interest paid – new borrowing = $24 ? CF to Stockholders (B/S and I/S) = dividends paid – new equity raised = $63 ? CFFA = 24 + 63 = $87 221 Cash Flow Summary Table 222 Example: Balance Sheet and Ine Statement Information ? Current Accounts ? 2022: CA = 3625。Chapter 2 McGrawHill/Irwin Copyright 169。但其應(yīng)納稅額不得超過營利事業(yè)所得額超過 5萬元以上部分之半數(shù)； ? 超過 10萬元以上者，就其超過額課徵課徵25%。 2022: NFA = 2261 ? Depreciation Expense = 500 ? Longterm Debt and Equity ? 2022: LTD = 538。 APIC = 372 ? Ine Statement ? EBIT = 101
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