会计专业英语 工业和信息化高职高专十二五 规划教材立项项目 教学课件 作者 孙晓媛 10.pptVIP

Accounting English Accounting English Less ten the statement of cash flows Learning objectives 1．Meaning of “cash flows” 2．Categories of cash flow 3．Direct and indirect methods of reporting Less ten the statement of cash flows Words and phrases Less ten the statement of cash flows 10.1 The Role of Cash Flow Statement 10.1.1 Meaning of “Cash Flows” The statement of cash flows reports the cash receipts, cash payments, and net change in cash resulting from operating, investing, and financing activities during a period. The statement of cash flows is generally prepared using “cash and cash equiv