财务管帐 双语教授教化 Financial Accounting Weygandt Kieso Kimmel ch14[精品].pptVIP

John Wiley Sons, Inc.;CHAPTER 14 STATEMENT OF CASH FLOWS;STUDY OBJECTIVE 1 USEFULNESS OF CASH FLOW STATEMENT;Cash inflows: From sale of goods or services From return on loans (interest received) and on equity securities (dividends received) Cash outflows: To suppliers for inventory To employees for services To government for taxes To lenders for interest To others for expenses;Cash inflows: From sale of property, plant, and equipment From sale of debt or equity securities of other entities From collection of principal on loans to other entities Cash outflows: To purchase property, plant, and