Chemalite现金流量分析.pptVIP

Chemalite, Inc 现金流量分析 小组成员： 1、现金流量表编制（直接法） Sales 1,886,250 Less:Accounts receivable added -70,030 Cash from sales 1,816,220 Cash inflow from operating activities 1,816,220 Material 452,700 Labor 660,000 Rent 25,000 Utilities 82,000 Cost of sales 1,219,700 Deferred income taxes -26,730 Add:Inventories raw materials added 20,450 Inventories finished goods added 99,680 Taxes payable decrease 950 Prepaid insurance added 65,000 Adertising 70,000 Research and development 63,250 Insurance 32,500 Selling and administraction expenses 195,750 Income taxes 64,930 Cash outflow from operatin