管理会计英语英文版2.pptVIP

Operating Activities Inflows include: Receipts from customers. Cash dividends received. Interest from borrowers. Other. Outflows include: Salaries and wages. Payments to suppliers. Taxes and fines. Interest paid to lenders. Other. Investing Activities Inflows from: Selling long-term productive assets. selling equity investments. Collecting of principal on loans. Other. Outflows to: Purchase long-term productive assets. Purchase equity investments. Purchase debt investments. Make loans. Financing Activities Inflows from: Issuing its own equity securities. Issuing bonds and notes. Issuing temporary and long-term liabilities. Outflows to: Pay dividends to shareholders. Purchase treasury shares. Repay cash loans. Cover withdrawals by owners Analyzing Financial Statements Users of financial statements can be found in many sectors of the economy. Typical users include a firm’s owners, creditors, managers, employees, customers, and suppliers. Users of financial statements include those who already have an economic link to the firm as well as those who may want to have a future economic relationship. Financial statement analysis helps users make better decisions. Investors use financial statement information to help decide whether to increase or decrease their ownership interests in the firm. These decisions are based on projections of investment risks and returns. Managers use financial statement information mainly to set goals. Managerial goals can be stated in terms of increasing various profitability ratios. Goals can be stated in terms of maintaining or increasing the firm’s liquidity, or they can be stated in terms of changing the capital structure in favor of more debt or more equity. Customers often use annual financial statements to evaluate the firm’s stability and its capability to deliver on a timely basis the quantity and quality of goods or services that may be purchased. Potential suppliers and creditors often a