chapter 5 the statement of cash flows

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1、5TheStatementofCashFlowsAccountingSchool·ZhongnanUniversityofEconomics&LawntermediateAccountingI中级会计学1.ConceptualoverviewandusesoftheStatementofCashFlowsIntermediateAccounting5TheStatementofCashFlowsAstatementofcashflowsisafinancialstatementofacompanythatshowsthecashinflows,cashoutflows,andn

2、etchangeincashfromitsoperating,investing,andfinancingactivitiesduringanaccountingperiod,inamannerthatreconcilesthecompany'sbeginningandendingcashbalances.UsesofStatementofCashFlowsIntermediateAccounting5TheStatementofCashFlowsThestatementofcashflowshelpsuserstoassess--Thecompany’sabilitytoge

3、neratepositivefuturecashflows.Thecompany’sabilitytomeetitsobligationsandpaydividends.Thecompany’sneedforexternalfinancing.Thereasonsfordifferencesbetweenthecompany’snetincomeandassociatedcashreceiptsandpayments.Boththecashandnoncashaspectsofthecompany’sinvestingandfinancingtransactions.2.Str

4、uctureoftheStatementofCashFlowsThreecategoriesofcashflows(1)Cashflowsfromoperatingactivities.(2)Cashflowsfrominvestingactivities.(3)Cashflowsfromfinancingactivities.IntermediateAccounting5TheStatementofCashFlowsCashFlowsfromOperatingActivitiesOperatingactivitiesincludealltransactionsandother

5、eventsthatarenotinvestingandfinancingactivities.Operatingactivitiesincludetransactionsinvolvingacquiring,selling,anddeliveringgoodsforsale,aswellasprovidingservices.Cashreceiptsfromthesaleofgoodsorservicesandcollectionsofaccountsreceivablearetypicalcashinflowsfromoperatingactivities.Cashpaym

6、entstosuppliersforinventoryandonaccount,forwages,andfortaxesareexamplesofcashoutflowsfromoperatingactivities.IntermediateAccounting5TheStatementofCashFlowsCashFlowsfromInvestingActivitiesTheCashFlowsFromInvestingActivitiessectionincludesallthecashinflowsandoutflowsinvolvedininvestingactiviti

7、estransactionsofthecompany.Commoncashflowsfrominvestingactivitiesare--IntermediateAccounting5TheStatementofCashFlowsReceiptsfromsellinginvestmentsinstocksanddebtsecurities.Receiptsfromsellingproperty,plant,andequipment.Paymentsforinvestmentsinstock