cashflowanalysis英文版(參考版)
2025-02-11 08:52本頁面
【正文】 Cash Flow AnalysisSession 62023/3/4 1Cash Flow AnalysisThis 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 flows2023/3/4 2Cash Flow AnalysisIn case you missed the last session…….We covered ……….? IE? Balance Sheets? The linkages between IE and Balance Sheets2023/3/4 3Cash Flow AnalysisBusiness Challenges1. Earn Profits2. Convert Profits to Cash as Fast as Possible2023/3/4 4Cash Flow AnalysisCash Flow1. From Operating Activities2. From Investing Activities3. From Financing Activities2023/3/4 5Cash Flow AnalysisBalance SheetAssetsCash+Accounts Receivable+Inventory+Prepaid Expenses+Property, Plant Equipment+Accumulated Depreciation= Total AssetsLiabilities EquityAccounts Payable+ Accrued Operating Expenses+ Accrued Interest Payable+ Ine Tax Payable+ Notes Payable+ Capital stock+ Retained Earnings= Total Liability EquityCash Flow StatementCash Flow From Operating ActivitiesNet Ine Accounts Receivable Increase Inventory Increase Prepaid Expenses Increase+ Depreciation Expense Accounts Payable Increase Accrued Expenses Increase Ine Tax Payable= Cash Flow form Operating Activities+ Cash Flow From Investing ActivitiesPurchases of Property, Plant Equipment+ Cash Flows From Financing ActivitiesShortTerm Debt Borrowing+ LongTerm Debt Borrowing+ Capital Stock Issue+ Dividends Paid to Stockholders= Increase in Cash for YearBalance Sheet / Cash Flow Interactions 2023/3/4 6Cash Flow AnalysisCash Flow From OperationsBalanceSheetlastyearBalanceSheetthisyearIne Expensethis yearChanges in the Balance sheet “closets plus the depreciation adjusted ine2023/3/4 7Cash Flow AnalysisCash Flow from OperationsProfit (“the bottom line” of the IE Statement)Plus 7 yeartoyear change adjustments (Balance Sheet)1. Accounts receivable2. Inventory3. Prepaid expenses4. Depreciation5. Accounts Payable6. Accrued Expenses7. Ine Tax PayableCash flow, like theBalance Sheet usesCASH ACCOUNTINGNot ACCRUAL ACCOUNTING2023/3/4 8Cash Flow AnalysisOperating Cash Flow Comments? Net Ine is from the bottom line of IE Statement (Depreciation Adjusted)? Increases in Operating Assets decrease cash flow from profit (AR, Inventory, Prepaid Expenses) ? Increases in liabilities “help” cash flow (AP, Accrued Expenses, Ine Tax
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