10 美国 S8_三张报表.ppt

* Question Slide (3-4 min) * * Theory Slide (2-3 min) The statement measures the impact of cash inflows and outflows for a defined period of time (The Income Statement measures revenues expenses for the same period.) ANNOTATION 1: Notice there are three primary categories on the statement of cash flows including Operating, Investing and Financing. Candidates must be able to properly classify transactions in the appropriate category. ANNOTATION 2: The change in cash for the period is derived by adding or subtracting the four categories above. This amount always reconciles to the change in the beginning and ending cash balances reported on the balance sheet. NOTE that we are really talking about CASH CASH EQUIVALENTS. Cash equivalents include money market mutual funds, bank time deposits, CDs, T-Bills, commercial paper and similar instruments with maturities of 90 days or less. ANNOTATION 3: Note that since the effect of exchange rate changes are isolated, changes in individual balance sheet elements may not agree with the related change reported on the Statement of Cash Flows. (Changes attributable to acquisitions and divestitures are also isolated outside of Cash Flow from Operations.) * Question Slide (1-2 min) * Question Slide (1-2 min) * Question Slide (1-2 min) * Question Slide (1-2 min) . * Question Slide (1-2 min) * Question Slide (1-2 min) * Question Slide (1-2 min) * Twin House集团20X8年12月31日报告了净利润$753,000，Twin House集团财务报表反映了以下信息： 问： 使用美国公认会计准则编制20X8年现金流量表，下列哪项可做为经营活动提供的净现金？ a. $1,119,000 b. $1,092,000 c. $1,030,000 财务报告与分析2 了解现金流量表 折旧费用 $150,000 出售设备的收益（gain） 6,000 商誉减记（损失） 75,000 应收账款减少 48,000 存货增加 33,000 交易证券减少 50,000 待售证券增加 62,000 应付账款增加 70,000 应计税金减少 15,000 支付的股利 200,000 已收到股利 27,000 问题S8－13****** * 第13题答案：“a”。 净利润 $753,000 调整为经营活动产生的净现金： ＋折旧费用 $150,000 ＋商誉减记 75,000 －出售设备的收益 (6,000) 流动资产和流动负债变动： ＋应收账款减少 48,000 －存货增加 (33,000) ＋交易证券减少 50,000 ＋应付账款增加 70,000 －应付税金减少 ＋收到的股利 (15,000) 27000 调整总计 3