英文会计现金流量表.pptx

Function of the Statement of Cash FlowsPART ONEThe function of the statement of cash flows acts a very important part.There are three primary purposes of the statement.PART ONEAnother purposeIt is useful to management and external users.Secondary purposeTo provide information that couldnt be provided in balance sheet and the income statement.Primary purpose To provide information about a companys cash inflows,outflows and net flows.Cash FlowsPART ONEWhy we need the statement of cash flows?现金净流量现金净流量=现金流入现金流入-现金流出现金流出利润利润=收入收入-费用费用BUT收入收入现金流入现金流入 费用费用现金流出现金流出 PART TWOThe statement of cash flows is very useful to management and external users such as investors,creditors,etc.MANAGEMENT USAGEPART TWOCash FlowsAssessEvaluateDetermineMake decisionsManagement 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 USAGEPART TWOReasons for the difference between net income and net cash flow from operating activitiesNeed for additional financing for the future periodAbility to generate future cash flowsTransactions involving cash and noncash investment and financing during the past periodAbility to pay dividends and meet obligationsTHANKS FORYOUR COMING