cashflowanalysis(ppt30)英文版-經(jīng)營(yíng)管理-wenkub.com
2025-08-02 15:55 本頁(yè)面
【正文】 maintenance – Training 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。E is subtracted from the purchase price of the assets on the balance sheet 5. The allocated Iamp。 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 13 Purchases of Property, Plant amp。E Statement is therefore “added back” for cash flow purposes 2020/9/19 Cash Flow Analysis 12 Balance Sheet Assets Cash +Accounts Receivable +Inventory +Prepaid Expenses +Property, Plant amp。 Expense this year Changes in the Balance sheet “closets plus the depreciation adjusted ine 2020/9/19 Cash Flow Analysis 8 Cash Flow from Operations Profit (“the bottom line” of the Iamp。 Equipment +Accumulated Depreciation = Total Assets Liabilities amp。2020/9/19 Cash Flow Analysis 1 Cash Flow Analysis Session 6 2020/9/19 Cash Flow Analysis 2 This session ? How to calculate and analysis a corporations Cash Flow analysis ? How to evaluate the solvency of a pany based on its balance sheet and cash flows 2020/9/19 Cash Flow Analysis 3 In case you missed the last session……. We covered ………. ? Iamp。 Equity Accounts Payable + Accrued Operating Expenses + Accrued Interest Payable + Ine Tax Payable + Notes Payable + Capital stock + Retained Earnings = Total Liability amp。E Statement) Plus 7 yeartoyear change adjustments (Balance Sheet) 1. Accounts receivable 2. Inventory 3. Prepaid expenses 4. Depreciation 5. Accounts Payable 6. Accrued Expenses 7. Ine Tax Payable Cash flow, like the Balance Sheet uses CASH ACCOUNTING Not ACCRUAL ACCOUNTING 2020/9/19 Cash Flow Analysis 9 Operating Cash Flow Comments ? Net Ine is from the bottom line of Iamp。 Equipment +Accumulated Depreciation = Total Assets Liabilities amp。 Equipment ? Fixed Assets to modernize or expand capacity ? Will be capitalized (depreciated) 2020/9/19 Cash Flow Analysis 14 The Depreciation Story 1. Capital assets are a cash flow out when the asset is bought (Cash Flow/Investing) 2. The bought assets are added to the Prop
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