英文会计现金流量表说课材料.pptVIP

PART ONE The function of the statement of cash flows acts a very important part. There are three primary purposes of the statement. PART ONE Another purpose It is useful to management and external users. Secondary purpose To provide information that couldn’t be provided in balance sheet and the income statement . Primary purpose To provide information about a company’s cash inflows, outflows and net flows. Cash Flows PART ONE Why we need the statement of cash flows? 现金净流量=现金流入-现金流出 利润=收入-费用 BUT 收入≠现金流入 费用≠现金流出 PART TWO The statement of cash flows is very useful to management and external users such as investors, creditors, etc. MANAGEMENT USAGE PART TWO Cash Flows Assess Evaluate Determine Make decisions Management can use the statement of cash flows to assess the liquidity of the company, to determine dividend policy, to evaluate the effects of a series of major decisions and to make decisions about future investments and financing. EXTERNAL USAGE PART TWO Reasons for the difference between net income and net cash flow from operating activities Need for additional financing for the future period Ability to generate future cash flows Transactions involving cash and noncash investment and financing during the past period Ability to pay dividends and meet obligations