如何制作现金流量表（How to make a cash flow statement）.docVIP

如何制作现金流量表（How to make a cash flow statement） How to quickly prepare the cash flow statement according to the two main tables? The compilation of cash flow statement has been a difficult point in the preparation of enterprise statements, If all entries are recorded, they are adjusted to cash basis according to the requirements of the cash flow statement, This is tantamount to rework a set of accounting entries, which will undoubtedly increase the workload of the financial personnel, In practice, it is also lack of maneuverability. Many financial officers would like to draw up the gold flow statement only on the basis of the balance sheet and the two main tables of the income statement, It is a wild hope that, in fact, the gold flow statement cannot be prepared only on the basis of the balance sheet and profit statement, You also need to obtain relevant data based on general ledger and subsidiary ledger. Based on the actual experience, the author puts forward the method of quick compiling cash flow statement, With readers, the data source of this method is based on two major tables, Obtain only the necessary data from the relevant book to make it simple, The purpose of quick compiling cash flow statement. The method proposed in this paper starts with the importance principle, sacrificing accuracy in exchange for speed. Prepare the cash flow statement by quickly completing the following order from easy to difficult: First of all, supplementary items of net increase in cash and cash equivalents are added, And to determine the net increase in cash and cash equivalents. Second fill out the items cash flow from financing activities in the main table, And determine net cash flows from financing activities. Third fill out the items cash flow from investing activities in the main table, And determine net cash flows from investing activities. Fourth calculates net cash flows from operating activities The formula is..: Net cash flows arising from operating activities = net cash