财务管理基础 financial management 清华大学出版社7.pptVIP

Cash Flow from Financing Activities Increase, notes payable $ ( 5) Increase, long-term debt 77 Dividends paid ( 38) Net cash provided (used) by financing activities $ 34 Indirect Method – Statement of Cash Flows Increase (decrease) in cash $ ( 10) Cash, 2006 100 Cash, 2007 $ 90 Supplemental cash flow disclosures Interest paid $ 59 Taxes paid 60 Indirect Method – Statement of Cash Flows Cash Flow from Operating Activities Cash received from customersa $2,227 Cash paid to suppliers and employeesb (2,051) Interest paid ( 59) Taxes paidc ( 61) Net cash provided (used) by operating activities $ 56 a, b, c See Worksheet on next slide for calculation Direct Method – Statement of Cash Flows Sales $2,211 +(–) Decrease (increase) in AR 16 Cash received from customers $2,227 COGS – Depreciation + SGA $1,971 +(–) Increase (decrease) in inventory 80 Cash paid to suppliers and employees $2,051 Income taxes (federal/state) $ 60 +(–) Incr (Decr) in accum. tax prepay 1 Taxes paid $ 61 (a) (b) (c) Worksheet for Preparing Operating Activities Section Cash Flow from Investing Activities Additions to Fixed Assets $(100) Net cash provided (used) by investing activities $(100) Direct Method – Statement of Cash Flows Cash Flow from Financing Activities Increase, notes payable $ ( 5) Increase, long-term debt 77 Dividends paid ( 38) Net cash provided (used) by financing activities $ 34 Direct Method – Statement of Cash Flows Increase (decrease) in cash $ ( 10) Cash, 2006 100 Cash, 2007 $ 90 Supplemental cash flow disclosures Net Income $ 91 Depreciation 30 Decrease, accounts receivable 16 Increase, inventories ( 80) Increase, accum. tax prepay ( 1) Net cash provided (used) by operating