Statement of Cash Flows
⽬的 從 cash bais 看企業財務
Cash equivalent
short term 3個⽉內
Operating Activities 營業
主業
ˋ
跟
highly liquid
CA.CL
N⼯相關的
例外 i FVTPL Interest revenue
Investing Activities投資 NCA
expense dividend revenu
finanancial
NCA
assets
CAC
FVTOCI.AE
NC PP
借別⼈ 的 loan
Financing Activities籌資 NCL E
E
E
Non cash Investing and Financing Activities
於 附錄揭露
編製 CF statement
接法
潤
⾃接法
IAS 7 ⿎勵 但不實⽤
兩种⽅法 investing financing ⼀樣
間接法 indirect method
Income beforeTax出發
作 加減 的 調整 accrual
I
把 interest 的 expense
z
加 回 depreciation expense
cash
抵銷 掉
revenue
此費⽤沒有真的 現⾦流出
加
箱品华品籍筏㸈是簽 籲貸款現差額
4 CA 反向
decrease
increase o
I decrease a increase D
向
同
v
5 Interest Paid
⼀
Interest Payable期初 ⼗ Interest Expense 付現 x
Interest Payable期末
6 Interest Received
Interest Receivable期初⼗ Interest Revenue 收現 x
Interest Receivable期末
不 Income Tax Paid
⼀
Income Tax Payable期初 ⼗ Income TaxExpense 付現 x
⼆Income Tax Payable期末
直接 法 Direct Method
從 損益表出發 找 对應資產負債表科⽬变化 1 計算 CF
CL
⼀
1
sales Revenue
AR
AR 期初 ⼗ Sales Revenue
z
COGS 7
p cash receipts from customers
X 收現
Inventory AP
Inventory期初 tx 本 期進貨
⼀
tx 本
AP
付
⼆
AR 期末
cash payments to supplier
⼀
COGS ⼆ Inventory期末
f
⼆ AP
7
3 Expense
Payable
x 付 現 ⼆ Payable期末
Payable 期初 ⼗ Expense
4 Expense
Payable Prepaid Expense 反過來也 ⼀樣
⼀
⼗
Payable 期初 expense x 應付⾦額 ⼆ Jayable期末
Prepaid期初 ty 付 現
儲值卡
x應付⾦額⼆ Prepaid 期末
⼀
儲 值 ⾦額 扣 款 餘額
⼀
5 Interest Revenue
Interest Receivable
IR 期初 ⼗ Interest Revenue X 收 現 ⼆ IR 期末
Investing activities l 須要 additional information
i Land
收現
付現
期初 ⼗ Purchase 出售 ⼆ 期末
z
Equipment
先算處分 的 A
AD
期初 ⼗ Depreciation Expense
Cash
y 收現
AD
x處分
期初 期未
⼀
Equipment
⾒損益表
Gain
Financing activities
⼈ Long term debt
期初 tissǜebt
z
Common
x處分 ⼆期末
⼀
Stock
期初
tissue stocks
3 Retained Earnings
⼗ NI
股利
⼆
repáīebt ⼆ 期末
⼆
期末
Ciomara Corporation
間接法 indirect method Statement of Cash Flows
For the Year Ended December 31, 2018
Cash Flows from Operating Activities:
Net loss
$(30,000)
Add (deduct) adjustments to cash basis:
Depreciation
$ 9,000
Gain on sale of equipment
Increase in accounts receivable
Decrease in accounts payable
(3,000)
(4,500)
(3,000)
Net cash flows used by operating activities
(31,500)
Cash Flows from Investing Activities:
Cash receipt from sale of equipment(A)
8,000
Cash payment for purchase of land
Net cash flows used by investing activities
(15,000)
(7,000)
Cash Flows from Financing Activities:
Cash receipts from sale of common stock
Cash payment to repurchase stock (treasury stock)
Cash payment to retire long-term debt
Cash payment for dividends(B)
Net cash flows provided by financing activities
22,500
(5,000)
(8,500)
(6,000)
Net decrease in cash
Beginning cash balance
Ending cash balance
處分資產的帳面金額
= Equipment – Accumulated depreciation = BV
= 20,000 – 15,000 =5,000
處分資產收現 = 5,000 + 3,000(Gain on sale of equipment) = 8,000
Cash
15,000
8,000
Equipment
Gain on sale of equipment
3,000
(35,500)
46,500
$ 11,000
(A) Accumulated depreciation:
19,500(1/1) + 9,000(本期提列) – X(處分資產的累積折舊) = 13,500(12/31)
處分資產的累積折舊 = 15,000
Accumulated depreciation
(1,500)
20,000
3,000
(B) Retained earnings:82,500(1/1) + (-30,000)(Net loss) – X(發放股利) = 46,500(12/31)
發放股利 = 6,000
直接 法 Direct Method
POPLER COMPANY
Statement of Cash Flows
For the Year Ended December 31, 2020
Cash flows from operating activities
Cash receipts from customers
Cash payments:
$438,000
To suppliers
For operating expenses
$250,000
49,000
For income taxes
For interest
Net cash provided by operating activities
15,000
18,000
(332,000)
106,000
Cash flows from investing activities
Purchase of investments
Purchase of plant assets
(15,000)
(90,000)
Sale of plant assets
Net cash used by investing activities
10,000
(95,000)
Cash flows from financing activities
Issuance of ordinary shares
Payment of cash dividends
Net cash provided by financing activities
Net increase in cash
Cash at beginning of period
45,000
(20,000)
25,000
36,000
35,000
Cash at end of period
$71,000
Note
Non-cash investing and financing activities
Conversion of bonds payable into ordinary shares
$ 30,000
