chapter 16基础会计英文版.pptVIP

Chapter 16 The Statement of Cash Flows Purposes of the Statement of Cash Flows Lists inflows and outflows of cash and cash equivalents by category Explains the change in cash during the period Required to be prepared by business entities in China as from January 1, 1998 Purposes of the Statement of Cash Flows The statement helps users to assess the company’s ability to generate positive cash flows in future periods the companys ability to meet its obligations and to pay dividends the companys need for external financing reasons for differences between the amount of net income and the related