《会计英语》 Chapter 9电子课件.pptVIP

9.4 The Statement of Cash Flows Financing Activities Financing activities are those activities whereby cash is obtained from or repaid to owners and creditors.For example，cash received from owners’ investments，cash proceeds from a loan，or cash payments to repay loans would all be classified under financing activities. The statement of cash flows for ABC Co.，LTD for the period January 1~31，2013 is presented in Exhibit 9-8. 9.4 The Statement of Cash Flows Exhibit 9-8 The Statement of Cash Flows 9.4 The Statement of Cash Flows In common companies，positive cash flows should be generated fro