Chemalite现金流量分析.pptVIP

Chemalite, Inc 现金流量分析 小组成员： 1、现金流量表编制（直接法） Sales 1,886,250 Less:Accounts receivable added -70,030 Cash from sales 1,816,220 Cash inflow from operating activities 1,816,220 Material 452,700 Labor 660,000 Rent 25,000 Utilities 82,000 Cost of sales 1,219,700 Deferred income taxes -26,730 Add:Inventories raw materials added 20,450 Inventories finished goods added 99,680 Taxes payable decrease 950 Prepaid insurance added 65,000 Adertising 70,000 Research and development 63,250 Insurance 32,500 Selling and administraction expenses 195,750 Income taxes 64,930 Cash outflow from operating activities 1,805,480 　 Cash provided by operating activities 10,740 1、现金流量表编制（直接法） Sale of equipment 215,500 Cash inflow from investing activities 215,500 Property, plant and equipment 820,000 Land 125,000 Cash outflow from investing activities 945,000 Cash provided by investing activities -729,500 　 Short-term debt 200,000 Long-term debt 510,000 Cash inflow from financing activities 710,000 Interest expense -58,750 Dividends payable -10,000 Treasury stock -26,000 Cash outflow from financing activities 94,750 Cash provided by financing activities 615,250 　 Decrease in cash balance -103,510 Beginning cash balance 113,000 Ending cash balance 9,490 2、现金流量表编制（间接法） Net income 118,995 add:depreciation 61,625 amortization of patent 25,000 interest expense 58,750 deferred income taxes 26,730 taxes payable -950 less:accounts receivable added -70,030 inventories raw materials added -20,450 inventories finished goods added -99,680 prepaid insurance -65,000 gain on sale of equipment -24,250 cash provided by operating activities 10,740 Sale of equipment 215,500 Cash inflow from investing activities 215,500 Property, plant and equipment 820,000 Land 125,000 Cash outflow from investing activities 945,000 Cash provided by investing activities -729,500 2、现金流量表编制（间接法） Short-term debt 200,000 Long-term debt 510,000 Cash inflow from financing activities 71