会计学Chapter13.ppt

Copyright ? 2007 by The McGraw-panies, Inc. All rights reserved. Chapter 13 Statement of Cash Flows 13- 2 Understanding the Business Positive cash flows permit pany to . . . Expand its operations. Expand its operations. Replace needed assets. Replace needed assets. Take advantage of market opportunities. Take advantage of market opportunities. Pay dividends to owners. Pay dividends to owners. Wall Street analysts consider cash flow an important indicator of pany ’ s financial health. Wall Street analysts consider cash flow an important indicator of pany ’ s financial health. 13- 3 Learning Objectives Classify cash flow statement items as part of net cash flows from operating, investing, and financing activities. Classify cash flow statement items as part of net cash flows from operating, investing, and financing activities. 13- 4 Classifications of the SCF (Statement of Cash Flows) ? SCF does not include transactions not included in BS and IS ? Simply provides information on the cash flow effects of those transactions ? Breaks down cash from/for three principal business activities: ? Operating, Investing, Financing 13- 5 Cash Flows from Operating Activities (CFO) Inflows Cash received from: ? Customers ? Dividends and interest on investments Inflows Cash received from: ? Customers ? Dividends and interest on investments + Outflows Cash paid for: ? Purchase of goods for resale and services (electricity, etc.) ? Salaries and wages ? e taxes ? Interest on liabilities Outflows Cash paid for: ? Purchase of goods for resale and services (electricity, etc.) ? Salaries and wages ? e taxes ? Interest on liabilities _ CFO: Cash inflows and outflows that directly relate to earning from normal operations reported on the e statement. CFO: Cash inflows and outflows that directly relate to earning from normal operations reported on the e statement. 13- 6+ Cash Flows from Investing Activities (CFI) Inflows Cash received from: ? Sale