【正文】
in ine statements The presentation of EPS depends on whether the firm has a simple or plex capital structure. 115 NonCash Items ? Depreciation (折舊費(fèi) 用 ) is the most apparent. No firm ever writes a check for “depreciation.” ? Another noncash item is deferred taxes (遞延所得稅 ), which does not represent a cash flow. ? Thus, ine is not cash. 116 Statement of retained earnings Analysis on table 33 p35 117 Constructed from the Balance Sheet and Ine Statement 需要資產(chǎn)負(fù)債表及當(dāng)年的損益表來形成現(xiàn)金流量表 編表的方式有 2種 依據(jù) 3個(gè)不同的活動(dòng) (operating, investing, and financing activities) 依據(jù)現(xiàn)金的來源與使用 (sources and uses) Statement of cash flow 118 ? Cash Flows Rules ?Asset decrease ? source of cash ?Liability increase ? source of cash ?Sales of stock ? source of cash ?Depreciation amp。 other noncash charges ? source of cash ?Asset increase ? use of cash ?Liability decrease ? use of cash ?Repurchase of stock ? use of cash ?Dividends paid ? use of cash