cashflowanalysis(ppt30)英文版-經(jīng)營管理(編輯修改稿)
2025-09-21 15:55 本頁面
【文章內容簡介】 ssets Cash +Accounts Receivable +Inventory +Prepaid Expenses +Property, Plant amp。 Equipment +Accumulated Depreciation = Total Assets Liabilities amp。 Equity Accounts Payable + Accrued Operating Expenses + Accrued Interest Payable + Ine Tax Payable + Notes Payable + Capital stock + Retained Earnings = Total Liability amp。 Equity Cash Flow Statement Cash Flow From Operating Activities Net Ine Accounts Receivable Increase Inventory Increase Prepaid Expenses Decrease + Depreciation Expense Accounts Payable Increase Accrued Expenses Increase = Cash Flow form Operating Activities Cash Flow From Investing Activities Purchases of Property, Plant amp。 Equipment Cash Flows From Financing Activities + ShortTerm Debt Borrowing + LongTerm Debt Borrowing + Capital Stock Issue Dividends Paid to Stockholders = Increase in Cash for Year Balance Sheet / Cash Flow Interactions 2020/9/19 Cash Flow Analysis 16 Cash From Financing Activities ? When operating cash flows are insufficient to fund pany operations, the finance department must raise cash for the pany – Loans ? Line of credit (shortterm debt) ? Notes, Bonds or Debentures (longterm debt) – Issue Stock ? Dividends paid to Stockholders are considered a financing cash flow 2020/9/19 Cash Flow Analysis 17 IBM 2020 Cash Flow (M$) Cash Flow From: 2020 2020 1999 Operations 14,265 9,274 10,111 Investing (6,106) (4,248) (1,669) Financing (5,309) (6,359) (8,625) Exchange rate changes (83) (1470) (149) Net Change in Cash 2,767 (1,480) (332) Cash on 1/1 3,563 5,043 5,375 Cash on 12/31 6,330 3,563 5,043 Days of cash 30 16 23 2020/9/19 Cash Flow Analysis 18 IBM 2020 Cash Flow from Operations (M$) 2020 2020 Net Ine 7,723 8,093 Depreciation 4,195 4,513 Amortization of Software 625 482 Deferred ine taxes 658 29 Gains on asset sales (317) (792) Writedown on impaired investments 405 Receivables 3,2
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