現(xiàn)金流量表的編制——講解附例題解析-文庫吧資料
2025-05-21 06:20本頁面
【正文】 ook value cfwd 210 210 Financing activities 163。?000 Cash from sales of nca 65 Cash paid for new nca (8) Cashflow from investing activities 57 Analysis of nca 163。000 Materials 210 + closing inventories 48 opening inventories (36) = materials purchased 222 + opening payables 29 closing payables (34) Payments to suppliers 217 18 Direct method Cashflow from operations 163。m Net cash from operating activities 1,319 Net cash used in investing activities (1, 109) Net cash used in financing activities (124) Net increase in cash and cash equivalents 86 Cash and cash equivalents at beginning of period 1,325 Effects of foreign exchange rate changes* (21) Cash and cash equivalents at end of period 1,390 *This adjustment is required because transactions are undertaken by the business in different currencies and movements in exchange rates can lead to gains or losses. 10 Cash flows from operating activities 2 methods ? Direct method ? Indirect method 11 The direct method ? Cash receipts from customers x ? Cash paid to suppliers (x) ? Cash paid to employees (x) ? Cash paid for other operating exp (x) ? Interest paid (maybe in financing) (x) ? Taxes paid (x) ? Net cash from operating activities x 12 The indirect method ? Profit before tax x ? Depreciation x ? Interest expense x
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