[財會考試]財務(wù)報表講義-免費(fèi)閱讀
【正文】 APIC = 372 ? Ine Statement ? EBIT = 1014。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%。 ? 財稅網(wǎng) 216 當(dāng)營所稅遇到綜所稅 兩稅合一 ? 民國 87年 1月 1日，國內(nèi)租稅制度上有了一個重大的改革，就是實(shí)施兩稅合一，將營利事業(yè)所得稅與綜合所得稅加以整合，成為一個新的制度 ? 昔日稅制的探討 ? 兩稅合一的重要內(nèi)容 217 The Concept of Cash Flow ? Cash flow is one of the most important pieces of information that a financial manager can derive from financial statements ? The statement of cash flows does not provide us with 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 S
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