现金流量表的编制——讲解(附例题解析).pptVIP

Direct methodCashflow from operations Indirect method Investing activities Analysis of nca Financing activities Cashflow statement Analysing cashflow statements Makes it easier to see where money in coming from and where it is spent Should cashflow from operating activities by high? Is the company raising new finance – if so are there any indications why and how this is being used – how much is being used to fund in replacing nca’s How much interest, dividends and tax is the company paying Used in conjunction with other financial statements and ratio analysis Critique of cashflow statements