案例讲稿快会计.pptVIP

Chapter 13;Understanding the Business;Learning Objectives;Classifications of the SCF (Statement of Cash Flows);Cash Flows from Operating Activities (CFO);;;Classifications of the SCF;Classifications of the SCF;Classifications of the SCF;Relationships to the Balance Sheet and the Income Statement;Let’s look at how to derive CF changes from other Financial Statements Assets = Liabilities + SE Cash + Noncash Assets = Liabilities +SE Cash = Liabilities + SE – Noncash Assets ?Cash = ?L + ?SE - ?Noncash Assets ?Cash = ?CL + ? NCL + ?SE - ?Other CA - ?NCA ?Cash = ?CL- ?Oth