会计英语课件Unit17.pptVIP

Accounting English Unit Seventeen Learning Objectives Unit Seventeen to describe the elements of statement of cash flow; to understand the importance of statement of cash flow; to understand the two alternative methods for reporting cash flows. Warming-up Unit Seventeen How many categories are the cash flow classified into? What are they? Vocabulary Unit Seventeen vehicle core component methodology amortization expense isolate budget strategy 车辆；运载工具 核心 组成的，合成的 一套方法 分期费用 隔离，孤立 预算，预算表 策略 Notes Unit Seventeen cash flow: the movement of cash into and out of a business 现金流转，即现金的流入和流出。亦可作现金流量讲，指企业一定时期的现金和现金等价物的流入和流出，即现金收入与现金支出的金额。 Notes Unit Seventeen Any cash flow-cash receipts and cash payments – of a business occurred in a certain period should be included in the statement of cash flows. This includes all types of flow whether they are to do with day-to-day operations (sales receipts, materials, labour, rent, power etc.) or capital expenditures such as purchase or sale of equipment, vehicles, land etc. it also records flows to or from the owners either as dividends paid out or capital paid in. 现金流量，即一个企业在某一个特定期间发生的现金收入和现金支出，应当列示于现金流量表中。这里所说的现金流量包括各种形式，不管是与日复一日的经营相关的经营性现金流量（销售收入、材料支出、人工费、租金支出、能源费等），还是资本性现金流量，诸如购入或售出设备、车辆、土地使用权等;还包括来自企业所有者的现金流量，股利发放或是资本投入。 Notes Unit Seventeen There are two alternative methods, direct and indirect, for reporting cash flows. The methods differ in how the cash flows from operating activities data are obtained, analyzed and reported while come out with the same results. 报告现金流量有两种方法，直接法与间接法。这两种方法的不同之处在于现金流的获得方法、分析方式以及报告形式，但这两中方法所得出的结论应该相同。 net income: the excess of revenues over outlays in a given period of time (including depreciation and other non-cash expenses) 净收益，或称净利润。指一个企业