f14StatementofCashFlowsBusiness(公司金融会计)

C14-1LearningObjectivesPowerNotes1.PurposeoftheStatementofCashFlows2.ReportingCashFlows3.StatementofCashFlows–TheIndirectMethod4.StatementofCashFlows–TheDirectMethod5.FinancialAnalysisandInterpretationChapterF14C14StatementofCashFlowsC14-2•CashFlowBasics•StatementofCashFlows–TwoMethods•ChangesinCurrentAccounts•StatementofCashFlows–IndirectMethod•StatementofCashFlows–DirectMethod•FreeCashFlowSlide#PowerNoteTopics32031343962Note:Toselectatopic,typetheslide#andpressEnter.PowerNotesChapterF14StatementofCashFlowsC14-3ReportingCashFlows1.Operatingactivities–transactionsthataffectnetincome.2.Investingactivities–transactionsthataffectnoncurrentassets.3.Financingactivities–transactionsthataffectequityanddebtoftheentity.Thestatementofcashflowsreportsafirm’smajorcashinflowsandoutflowsforaperiod.Cashflowsarereportedbythreetypesofactivities.C14-4CashFlowsIncreasesinCashDecreasesinCashCashC14-5CashFlowsIncreasesinCash(receiptsfromrevenues)DecreasesinCashOperatingCashC14-6CashFlowsIncreasesinCash(receiptsfromrevenues)(paymentsforexpenses)DecreasesinCashOperatingOperatingCashC14-7CashFlowsIncreasesinCash(receiptsfromrevenues)(paymentsforexpenses)(receiptsfromsalesofnoncurrentassets)DecreasesinCashOperatingInvestingOperatingCashC14-8CashFlowsIncreasesinCash(receiptsfromrevenues)(paymentsforexpenses)(receiptsfromsalesofnoncurrentassets)(paymentsforaquiringnoncurrentassets)DecreasesinCashOperatingInvestingOperatingInvestingCashC14-9CashFlowsIncreasesinCash(receiptsfromrevenues)(paymentsforexpenses)(receiptsfromsalesofnoncurrentassets)(receiptsfromissuingequityanddebtsecurities)(paymentsforaquiringnoncurrentassets)DecreasesinCashOperatingInvestingFinancingOperatingInvestingCashC14-10CashFlowsIncreasesinCash(receiptsfromrevenues)(paymentsfordividends,andredemptionofdebtsecurities)(paymentsforexpenses)(receiptsfromsalesofnoncurrentassets)(receiptsfromissuingequityanddebtsecurities)(paymentsforaquiringnoncurrentassets)DecreasesinCashOperatingInvestingFinancingOperatingInvestingFinancingCashC14-11CashFlows–OperatingActivitiesTypicalcashinflowsTypicalcashoutflowsWhataresomeofthetypicalcashinflowsfromoperatingactivities?C14-12CashFlows–OperatingActivitiesTypicalcashinflowsTypicalcashoutflowsInterestRevenueSalesofgoodsandservicesDividendRevenueWhataresomeofthetypicalcashoutflowsfromoperatingactivities?C14-13CashFlows–OperatingActivitiesTypicalcashinflowsTypicalcashoutflowsSalesofgoodsandservicesMerchandisepurchasesPaymentsofwages&otherexpensesTaxpaymentsInterestRevenueDividendRevenueC14-14CashFlows–InvestingActivitiesTypicalcashinflowsTypicalcashoutflowsWhataresomeofthetypicalcashinflowsfrominvestingactivities?C14-15CashFlows–InvestingActivitiesTypicalcashinflowsTypicalcashoutflowsSalesoffixedassetsandotherlong-terminvestmentsSaleofmarketablesecuritiesandinvestmentsWhataresomeofthetypicalcashoutflowsfrominvestingactivities?C14-16CashFlows–InvestingActivitiesTypicalcashinflowsTypicalcashoutflowsSalesoffixedassetsandotherlong-terminvestmentsSaleofmarketablesecuritiesandinvestmentsPurchaseoffixedassetsandotherlong-terminvestmentsPurchaseofmarketablesecuritiesandinvestmentsC14-17CashFlows–FinancingActivitiesTypicalcashinflowsTypicalcashoutflowsWhataresomeofthetypicalcashinflowsfromfinancingactivities?C14-18CashFlows–FinancingActivitiesTypicalcashinflowsTypicalcashoutflowsSales(issuance)ofstockSale(issuance)ofbondsandothermoneymarketdebtBorrowingfrombanksandotherlendinginstitutionsWhataresomeofthetypicalcashoutflowsfromfinancingactivities?C14-19CashFlows–FinancingActivitiesTypicalcashinflowsTypicalcashoutflowsSales(issuance)ofstockSale(issuance)ofbondsandothermoneymarketdebtPurchaseoftreasurystockRepaymentandredemptionofdebt(bonds,notes,other)PaymentofcashdividendsBorrowingfrombanksandotherlendinginstitutionsC14-20StatementofCashFlows1.Generatecashflowfromoperations.2.Maintainandexpandoperatingcapacity.3.Paydividends.4.Paydebts,includinginterest,whendue.5.Generatefutureprofits.Theprimaryattentionistheflowofcashratherthannetincome.Thestatementofcashflowsisinvaluableinassessingthecapacityofafirmtoachievegoalssuchas:C14-21PreparingtheStatementofCashFlowsNetcashflowsfromoperatingactivitieswillbethedifferencebetweentheoperatingcashreceiptsandoperatingcashpayments.Netcashflowsfromoperatingactivitiesisdeterminedbyadjustingtheaccrualnetincomefromoperationstoreflectacash-basednetincomefromoperations.DirectMethodIndirectMethodC14-22AdvantagesofUsingtheDirectMethod1.Reportsthesourcesandusesofoperatingcashreceiptsandpayments.2.Iseasiertounderstandformanyinvestors.3.RecommendedbytheFinancialAccountingStandardsBoard(FASB).Note:Thetotalamountofnetcashflowfromoperatingactivitieswillbethesameforbothdirectandindirectmethods.InvestingandFinancingactivitiessectionswillbeidenticalforbothmethods.C14-23AdvantagesofUsingtheIndirectMethod1.Focusesonthedifferencesbetweennetincomeandnetcashflowfromoperations.2.Revealstherelationshipbetweentheincomestatement,thebalancesheet,andthestatementofcashflows.3.Lesscostlytoprepare.4.Mustbepreparedasasupplementalreportevenift