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The Profit and Loss Statement - Frederick H Willeboordse损益表-弗雷德里克H willeboordse
The Cash Flow Statement Lecture 3 This lecture is part of Chapter 1: The Basic Financial Statements Today’s Lecture Understand the elements of the Cash Flow Statement Make a simple Cash Flow Statement with MS Excel Cash Flow Cash Flow Statement Cash Flow Statement Cash Flow Statement Cash Flow Statement A Simple Cash Flow Statement A Simple Cash Flow Statement Some Notes Many accountants compute the amounts for the Cash Flow Statement by using the Income Statement and the changes in the related Balance Sheet accounts. This is often called the T-account approach. Of course this only works if the relevant information is actually listed in the Income Statement and Balance sheet. Elements of a Cash Flow Statement Elements of a Cash Flow Statement Elements of a Cash Flow Statement Elements of a Cash Flow Statement Generating the Statement Key Points of the Day The Cash Flow Statement provides important information regarding the cash requirements of a company. (Parts of) the Cash Flow Statement can be derived from the Balance Sheet and the Income Statement by analyzing changes. * * Where does it go? ? Where does it go? Help! ? ? In daily life, we all know the experience .. Where did the money go? It’s good to know! In business it’s essential to know! Holiday .. The Cash Flow Statement is the third of the three basic financial statements. It is closely related to matters concerning the daily operation of a company. The Cash Flow Statement shows where the money goes (out-flows) and where it comes from (in-flows) during a certain period of time. It also shows the net in- or out-flow during that period of time. This is an extremely important number in the financial management of a company! One way to look at the difference between the three basic financial statements. While the Balance Sheet shows cash balances and the Income Statement where the money comes from or goes to, the Cash Flow Statement shows why cash increased or deceased. In other words: Ending Cash
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