cima-co2課程ppt(16)(參考版)
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【正文】 Slide 241 STATEMENT OF CASH FLOWS Chapter 24 Slide 242 Provides information about the cash receipts and cash payments of a business entity during the accounting period. Indicator of Co’s liquidity and solvency Helps investors with questions about the pany’s: ? Ability to generate positive cash flows. ? Ability to meet its obligations and to pay dividends. ? Need for external financing. ? Investing and financing transactions for the period. Purpose of the Statement of Cash Flows Slide 243 Cash Equivalents Cash Currency ? Shortterm, highly liquid investments. (3 months) ? Readily convertible into cash. ? So near maturity that market value is unaffected by interest rate changes. Cash and Cash Equivalents Slide 244 C o m p a n y N a m eS t a t e m e n t o f C a s h F l o w sP e ri o d C o v e re dC a s h f l o w s f ro m o p e ra t i n g a c t i v i t i e s :[ L i s t o f i n d i v i d u a l i n f l o w s a n d o u t f l o w s ]N e t c a s h p r o v i d e d ( u s e d ) b y o p e r a t i n g a c t i v i t i e s $ C a s h f l o w s f ro m i n v e s t i n g a c t i v i t i e s :[ L i s t o f i n d i v i d u a l i n f l o w s a n d o u t f l o w s ]N e t c a s h p r o v i d e d ( u s e d ) b y i n v e s t i n g a c t i v i t i e s C a s h f l o w s f ro m f i n a n c i n g a c t i v i t i e s :[ L i s t o f i n d i v i d u a l i n f l o w s a n d o u t f l o w s ]N e t c a s h p r o v i d e d ( u s e d ) b y f i n a n c i n g a c t i v i t i e s N e t i n c re a s e ( d e c re a s e ) i n C a s h $ C a s h ( a n d e q u i v a l e n t s ) b a l a n c e a t b e g i n n i n g o f p e ri o d C a s h ( a n d e q u i v a l e n t s ) b a l a n c e a t e n d o f p e ri o d $ Slide 245 The Statement of Cash Flows must include the following three sections: ? Cash Flows from Operating Activities ? Cash Flows from Investing Activities ? Cash Flows from Financing Activities Classification of Cash Flows Slide 246 Outflows to: ? Suppliers
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