6.CashflowStatementAnalysis现金流量表.ppt

Topic 3 BUS1 AFB Accounting and Finance for Business BUS1 AFB商务会计和商务金融 Semester 1, 2014 Cash Flow Statements 现金流量表 * Topic Intended Learning Outcome 6主题：教学目的6 By the end of this presentation you should be able to: Analyse the Statement of Cash Flow for the purpose of evaluating the firm’s financial performance and sustainability. 分析现金流量表，评估公司财务业绩和稳定性。 * Analysing the Statement of Cash Flows分析现金流量表 The Statement of Cash Flows reports how an organization generated and used its cash during the year. 现金流量表报告了一个组织在一年内如何产生并使用其现金。 * Example: Milly’s Muffins例子：Milly的麦芬 We will use the income statement and the cash flow statement that we have previously prepared in Slides 4.4 to assess Milly’s Muffins cash flow performance. The following three slides contain the income statement, the cash flow statement and the reconciliation between the net income and the net operating cash flow from Slides 4.4. 接下来三张幻灯片包含了利润表，现金流量表和对账 * Example: Milly’s Muffins例子：Milly的麦芬 * Milly’s Muffins Milly的麦芬 Income Statement 利润表 For the month of February 2014 从2014年2月开始 Sales Revenue 产品销售收入 $7,750 Cost of goods 商品成本 4,340 Gross profit 总利润 $3,410 Depreciation expense 折旧费 $167 Interest expense 利息费用 75 $242 Net profit 净利润 $3,168 Example: Milly’s Muffins Milly’s Muffins Statement of Cash Flows 现金流量表 For the month of February 2014 从2014年2月开始 Operating activities 经营活动 Cash received from customers 从顾客处收入的现金 $7,500 Cash paid for ingredients and paper cases 支付给材料和纸箱的费用 (3,650) Cash paid for interest 支付给利息的费用 (75) Net cash provided by operating activities 经营活动产生的净收益 $3,775 Investing activities 投资活动 Cash paid for oven 支付给烤箱的费用 $(10,000) Financing activities 金融活动 Cash received from bank overdraft 银行透支收到的现金 $7,000 Cash received from Milly’s friend 从Milly的朋友那收到的现金 2,000 Net cash provided by financing activities 由金融活动产生的净价 $9,000 Net increase in cash 现金净增加额 $2,775 * Example: Milly’s Muffins Milly’s Muffins Reconciliation of Net profit to Operating cash flow 净利润到运营现金流量的调