[管理學(xué)]chapter(參考版)
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【正文】 lending funds and collecting the principal on these loans. ? Financing activities are means of contributing, withdrawing, and servicing funds to support business activities. – Include borrowing and repaying funds with bonds and other loans。Copyright 169。 2022 by The McGrawHill Companies, Inc. All rights reserved. McGrawHill/Irwin Financial Statement Analysis K R Subramanyam John J Wild 72 07 CHAPTER Cash Flow Analysis 73 Statement of Cash Flows ? Cash is the most liquid of assets. – Offers both liquidity and flexibility. – Both the beginning and the end of a pany’s operating cycle. ? Contrast: Accrual accounting and Cash basis accounting. – Net cash flow as the end measure of profitability. – Cash flow analysis helps in assessing liquidity, solvency, and financial flexibility. Relevance of Cash 74 Statement of Cash Flows ? Statement of cash flows (SCF) helps address questions such as: P 402 ? How much cash is generated from or used in operations? ? What expenditures are made with cash from operations? ? How are dividends paid when confronting an operating loss? ? What is the source of cash for debt payments? ? How is the increase in investments financed? ? What is the source of cash for new plant assets? ? Why is cash lower when ine increased? ? What is the use of cash received from new financing? Relevance of Cash 75 Statement of Cash Flows ? The SCF reports cash receipts and cash payments by operating, financing, and investing activities: ? Operating activities are the earningrelated activities of a pany. Reporting by Activities Beyond revenue and expense activities represented in an ine statement, they include the inflows and outflows of cash resulting from related operating activities like extending credit to customers, investing in inventories, and obtaining credit from suppliers. 76 Statement of Cash Flows ? Investing activities are means of acquiring and disposing of noncash assets. – Involve assets expected to generate ine。 contributions and withdrawals by owners and their return on investment. Reporting by Activities 77 Statement of Cash Flows Reporting by Activities 78 Statement of Cash Flows ? Indirect Method – Net ine is adjusted for noncash ine (expense) items and accruals to yield cash flow from operations ? Direct Method – Each ine item is adjusted for its related accruals ? Both methods yield identica
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