【導(dǎo)讀】Accountingisthe“l(fā)anguageof. ACCOUNTINGVS.Individuals. Businesses. TaxingAuthorities. decisionmakers,.,Proprietorships. Partnerships. Corporations. bondmarketinthe.Theentityconcept. Thereliability(objective)principle. Thecostprinciple

　　

【正文】 00Pay m ent o f di v i dends ( 2 , 100) N et cash i n f l ow f r o m f i nanci ng ac t i v i t i es 47, 900N et i ncr ease i n ca sh $ 33, 300C ash bal ance, April 1, 2001 0C ash bal ance, April 30, 2001 $ 33, 300? Operating activities – Companies operate by buying goods and services, which are sold to customers ? Investing Activities – Companies invest in longterm assets that are used to run the business ? Financing Activities – Companies finance themselves by issuing stock and borrowing money STATEMENT OF CASH FLOWS RELATIONSHIPS AMONG THE FINANCIAL STATEMENTS AI R amp。 S E A T RA V E L , I N C.S t a t e m e n t o f Ca s h F lo w sM o n t h E n d e d A p r il 3 0 , 2 0 0 1Ca sh f lo w s fr o m o p e r a ti n g a ct i vitie s:Co ll e ct i o n s f r o m c u st o m e r s $ 6 ,5 0 0P a y m e n ts t o s u p p li e r s a n d e m p l o ye e s ( 3 ,1 0 0 ) Ne t ca sh i n f l o w f r o m o p e r a t i n g a ct i v i t i e s 3 ,4 0 0Ca sh f lo w s fr o m i n ve st i n g a ct i v i t i e s:A cq u i s i t i o n o f l a n d $ ( 4 0 ,0 0 0 )S a l e o f la n d 2 2 ,0 0 0 Ne t ca sh o u tf l o w f r o m i n ve st i n g a ct i v i t i e s ( 1 8 ,0 0 0 )Ca sh f lo w s fr o m f i n a n ci n g a ct i v i t i e s:Is su a n ce ( s a le ) o f s to ck $ 5 0 ,0 0 0P a y m e n t o f d i v i d e n d s ( 2 ,1 0 0 ) Ne t ca sh i n f l o w f r o m f i n a n c i n g a ct i v i t i e s 4 7 ,9 0 0Ne t i n c r e a se in c a sh $ 3 3 ,3 0 0Ca sh b a l a n ce , Ap r i l 1 , 2 0 0 1 0Ca s h b a la n c e , A p r il 3 0 , 2 0 0 1 $ 3 3 ,3 0 0A I R amp。 SE A T R A V EL , IN C .St at em en t o f R et ain ed E arn in g sM o n t h En d ed A p ri l 30 , 200 1R eta i ne d ear n i n gs , Apr i l 1, 2 001 $ 0A d d : N et in co m e f o r t h e m o n t h 5,80 0$5,8 00Les s : D i v i d en ds ( 2,100)R et ain ed Ear n in g s, A p ri l 30 , 20 01 $3,7 00A I R amp。 SE A T R A VE L, I N C .I nco m e Sta t emen tM onth En ded A pri l 30 , 200 1R ev enu e:Se r v i ce r ev enu e $8,500Ex pen ses:Sa l ar y ex pen se $1,200R ent ex pen se 1 , 100U t i l i t i es 400T o t al ex pen ses 2 , 700N et I nco m e $5,800AI R amp。 S E A T RA V E L , I N C.Ba la n c e Sh e e tA p r il 3 0 , 2 0 0 1A sse ts L i a b il i t i e sCa s h $ 3 3 ,3 0 0 A cco u n ts p a ya b l e $ 1 0 0A cco u n ts r e ce i va b le 2 ,0 0 0O ff i ce s u p p li e s 50 0 S to ckh o ld e rs’ Eq u ityLand 1 8 ,0 0 0 Co m m o n s to ck 5 0 ,0 0 0Re t a in e d e a r n in g s 3 ,7 0 0 T o ta l s to ckh o ld e rs’ e q u i ty 5 3 ,7 0 0_______ T o ta l li a b il i t i e s a n d _______T o ta l a sse ts $ 5 3 ,8 0 0 st o ckh o ld e rs’ e q u ity $ 5 3 ,8 0 0END OF CHAPTER 1