会计学-企业决策的基础-14版-13.pptVIP

Learning Objective Purpose of the Statement of Cash Flows Learning Objective Classification of Cash Flows Learning Objective Operating Activities Learning Objective Investing Activities Financing Activities Cash and Cash Equivalents Learning Objective Direct MethodCash Received from Customers Direct MethodCash Received from Customers Direct MethodCash Received from Customers Direct MethodInterest and Dividends Received Direct MethodCash Paid for Merchandise Direct MethodCash Paid for Merchandise Direct MethodCash Payments for Expenses Direct Method Direct Method Direct Method Direct Method Additional Information Trading Securities were purchased during 2007 at a cost of $25,000. Equipment with a book value of $40,000 was sold during the year for $43,000. Equipment with a book value of $30,000 was destroyed during a freak flood in 2007. There was no insurance. Martin owns 25% of the common stock of another company and uses the equity method to account for this investment. Direct Method Additional Information Martin’s tax rate is 40%. The Notes Payable to the bank carry a 12% rate. The payments are due on the first day of each month. The Bonds Payable carry a 9% rate. Interest is payable semiannually on July 1 Jan. 1. Sold stock during 2007 for $50,000. Received $10,000 dividends from its equity investment. Direct Method Cash Received from Customers Cash Paid to Employees Direct Method Cash Paid for Inventory Cash Paid for Interest Direct Method Cash Paid for Taxes Other Operating Cash Flows Direct Method Cash Flows From Operating Activities Learning Objective Reconciling Net Income withNet Cash Flows Learning Objective Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Indirect Method Ind