cima-co2課程ppt(16)-在線瀏覽
2024-12-04 03:20本頁面
【正文】 $900,000 + $35,000 Cash Paid for Merchandise in 2021 was $923,000. Cash Paid = $935,000 $12,000 Slide 2417 After deducting depreciation and other noncash expenses, the cash paid for expenses is affected by (1) whether the expense was prepaid, and (2) whether the expense was accrued. Cash Paid for Expenses = Expenses + Increase in prepaid expenses Decrease in prepaid expenses + Decrease in accrued liabilities Increase in accrued liabilities { { Direct Method Cash Payments for Expenses Slide 2418 Let’s look at the Indirect Method that is used by over 97% of all panies. Slide 2419 Net Profit Cash Flows from Operating Activities Indirect Method Changes in current assets and current liabilities as shown on the following table. + Losses and Gains + Noncash expenses such as depreciation and amortization. Slide 2420 Use this table when adjusting Net Profit to Operating Cash Flows. C ha ng e i n A c c ou nt B a l a nc e D ur i ng Y e a rI nc r e a s e D e c r e a s eC ur r e nt S ub t r a c t f r om ne t A dd t o ne t i nc om e .A s s e t s i nc om e .C ur r e nt A dd t o ne t i nc om e . S ub t r a c t f r om ne tLi a bi l i t i e s i nc om e .Indirect Method Slide 2421 Let’s prepare a plete Statement of Cash Flows using the Indirect Method. Slide 2422 Statements of Comprehensive Ine Sales x Cost of Sales (x) Gross profit/(loss) x Other operating ine x x Selling and distribution expense (x) Administration expense (x) Operating profit x Interest received x Interest paid (x) Profit before tax
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