cashflowanalysis英文版(編輯修改稿)
2025-02-27 08:52 本頁面
【文章內(nèi)容簡(jiǎn)介】 ccumulated Depreciation= Total AssetsLiabilities EquityAccounts Payable+ Accrued Operating Expenses+ Accrued Interest Payable+ Ine Tax Payable+ Notes Payable+ Capital stock+ Retained Earnings= Total Liability EquityCash Flow StatementCash Flow From Operating ActivitiesNet Ine Accounts Receivable Increase Inventory Increase Prepaid Expenses Decrease+ Depreciation Expense Accounts Payable Increase Accrued Expenses Increase= Cash Flow form Operating ActivitiesCash Flow From Investing Activities Purchases of Property, Plant EquipmentCash Flows From Financing Activities+ ShortTerm Debt Borrowing+ LongTerm Debt Borrowing+ Capital Stock Issue Dividends Paid to Stockholders= Increase in Cash for YearBalance Sheet / Cash Flow Interactions 2023/3/4 15Cash Flow AnalysisCash 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 2023/3/4 16Cash Flow AnalysisIBM 2023 Cash Flow (M$)Cash Flow From: 2023 2023 1999Operations 14,265 9,274 10,111Investing (6,106) (4,248) (1,669)Financing (5,309) (6,359) (8,625)Exchange rate changes (83) (1470) (149)Net Change in Cash 2,767 (1,480) (332)Cash on 1/1 3,563 5,043 5,375Cash on 12/31 6,330 3,563 5,043Days of cash 30 16 232023/3/4 17Cash Flow AnalysisIBM 2023 Cash Flow from Operations (M$) 2023 2023 Net Ine 7,723 8,093Depreciation 4,195 4,513Amortization of Software 625 482Deferred ine taxes 658 29Gains on asset sales (317) (792)Writedown on impaired investments 405 Receivables 3,284 (4,720)Inventories 337
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