Chemalite现金流量分析.ppt

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1、Chemalite,IncChemalite,IncChemalite,IncChemalite,Inc现金流量分析现金流量分析现金流量分析现金流量分析小组成员：小组成员：1、现金流量表编制（直接法）Sales1,886,250 Less:Accounts receivable added-70,030Cash from sales1,816,220Cash inflow from operating activities1,816,220Material452,700Labor660,000Rent25,000Utilities82,000Cost of sales1,219,700Defe

2、rred income taxes-26,730Add:Inventories raw materials added20,450 Inventories finished goods added99,680 Taxes payable decrease950 Prepaid insurance added65,000Adertising70,000Research and development63,250Insurance32,500Selling and administraction expenses195,750Income taxes64,930Cash outflow from

3、operating activities1,805,480Cash provided by operating activities10,7401、现金流量表编制（直接法）Sale of equipment215,500Cash inflow from investing activities215,500Property,plant and equipment820,000Land125,000Cash outflow from investing activities945,000Cash provided by investing activities-729,500Short-term

4、 debt200,000Long-term debt510,000Cash inflow from financing activities710,000Interest expense-58,750Dividends payable-10,000Treasury stock-26,000Cash outflow from financing activities94,750Cash provided by financing activities615,250Decrease in cash balance-103,510Beginning cash balance113,000Ending

5、 cash balance9,4902、现金流量表编制（间接法）Net income118,995add:depreciation61,625 amortization of patent25,000 interest expense58,750 deferred income taxes26,730 taxes payable-950less:accounts receivable added-70,030 inventories raw materials added-20,450 inventories finished goods added-99,680 prepaid insura

6、nce-65,000 gain on sale of equipment-24,250cash provided by operating activities10,740Sale of equipment215,500Cash inflow from investing activities215,500Property,plant and equipment820,000Land125,000Cash outflow from investing activities945,000Cash provided by investing activities-729,5002、现金流量表编制（

7、间接法）Short-term debt200,000Long-term debt510,000Cash inflow from financing activities710,000Interest expense-58,750Dividends payable-10,000Treasury stock-26,000Cash outflow from financing activities94,750Cash provided by financing activities615,250Decrease in cash balance-103,510Beginning cash balanc

8、e113,000Ending cash balance9,4903、现金来源和使用分析流入金额占总流入比流出金额占总流出比净流量经营活动现金流1,816,2200.66 1,805,4800.68 10,740投资活动现金流215,5000.08 945,0000.36-729,500筹资活动现金流710,0000.26 94,7500.04 615,250合计数2,741,7201.00 2,637,7301.00-103,510p现金流入p现金流出 主要为经营活动现金流量和筹资活动现金流量主要为经营活动现金流出和投资活动现金流出四、现金流管理建议四、现金流管理建议控制经营活动现金流出适当控制投资规模增加权益性现金资产