会计英语13-week-17-cash-flow.ppt

  1. 1、本文档共54页,可阅读全部内容。
  2. 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
  3. 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载
  4. 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
E23-2 (a) E23-2 (b) E23-2 (b) E23-2 (d) E23-2 (d) E23-2 (h) E23-2 (h) Statement of Cash Flows (a,b,d,h) Chapter 5 The Statement of Cash Flows The Statement of Cash Flows The Statement of Cash Flows The Statement of Cash Flows The Statement of Cash Flows The Statement of Cash Flows The Statement of Cash Flows Additional Information Reported Usefulness of the Statement of Cash Flows Usefulness of the Statement of Cash Flows Usefulness of the Statement of Cash Flows Usefulness of the Statement of Cash Flows LO 7 Identify sources of information for a statement of cash flows. Sources of Information for the Statement of Cash Flows Comparative balance sheets. An analysis of the Retained Earnings. Writedowns, amortization charges, and similar “book” entries, such as depreciation, because they have no effect on cash. LO 7 Identify sources of information for a statement of cash flows. Indirect Method Net Income Net Cash Flow from Operating Activities—Indirect Versus Direct Method LO 7 Identify sources of information for a statement of cash flows. Net Cash Flow from Operating Activities—Indirect Versus Direct Method Under the Direct Method, companies adjust each item in the income statement from the accrual basis to the cash basis. Example line items found in the operating section: Cash receipts from customers (see E23-5) Cash payments to suppliers (see E23-4 to follow) Cash payments for operating expenses (see E23-5) Cash payments for income taxes (see E23-5) BE 23-4 Azure Corporation’s financial statements for 2008, contained the following condensed information (some facts added). Calculate “Cash Payments to Suppliers.” BE23-4 (Direct Method) LO 7 Identify sources of information for a statement of cash flows. BE23-4 (Direct Method) LO 7 Identify sources of information for a statement of cash flows. BE23-4 (Direct Method) LO 7 Identify sources of information for a statement of cash flows. Direct Versus Indirect Controversy LO 7 Identify sources of inform

文档评论(0)

wx171113 + 关注
实名认证
内容提供者

该用户很懒,什么也没介绍

1亿VIP精品文档

相关文档