会计学（第21版）课件：Statement of Cash Flows.pptVIP

StatementofCashFlowsAccounting,21stEditionWarrenReeveFess

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1. Summarizethetypesofcashflowactivitiesreportedinthestatementofcashflows.2. Prepareastatementofcashflows,usingtheindirectmethod.3. Prepareastatementofcashflows,usingthedirectmethod.4. Calculateandinterpretthefreecashflow.ObjectivesAfterstudyingthischapter,youshouldbeableto:

Thestatementofcashflowsreportscashflowsbythreetypesofactivities:1.Cashflowsfromoperatingactivities–transactionsthataffectnetincome.2. Cashflowsfrominvestingactivities–transactionsthataffectnoncurrentassets.3. Cashflowsfromfinancingactivities–transactionsthataffectequityanddebtoftheentity.ReportingCashFlows

(paymentsforexpenses)OperatingIncreasesinCashDecreasesinCash(receiptsfromsalesofnoncurrentassets)Investing(receiptsfromissuingequityanddebtsecurities)Financing(paymentsforacquiringnoncurrentassets)InvestingReportingCashFlows(receiptsfromrevenues)Operating(paymentsfortreasurystock,dividends,andredemptionofdebtsecurities)Financing

TypicalcashinflowsTypicalcashoutflowsWhataresomeofthetypicalcashinflowsfromoperatingactivities?`CashFlowsfromOperatingActivitiesInterestrevenueSalesofgoodsandservicesDividendrevenueWhataresomeofthetypicalcashoutflowsfromoperatingactivities?MerchandisepurchasesPaymentsofwagesandotherexpensesTaxpayments

Whataresomeofthetypicalcashinflowsfrominvestingactivities?TypicalcashinflowsTypicalcashoutflowsSaleoflong-terminvestmentsSalesoffixedassetsPurchaseoffixedassetsPurchaseoflong-terminvestmentsWhataresomeofthetypicalcashoutflowsfrominvestingactivities?CashFlowsfromInvestingActivities

CashFlowsfro