会计英语Unit-17课件.ppt

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1、Accounting EnglishUnit SeventeenLearning Objectives Unit Seventeenlto describe the elements of statement of cash flows;lto understand the importance of statement of cash flows;lto understand the two alternative methods for reporting cash flows.How many categories are the cash flows classified into?W

2、hat are they?Warming-up Unit SeventeenVocabulary Unit Seventeenlvehicle lcorelcomponent lmethodology lamortization expense lisolate lbudget lstrategyl车辆；运载工具l核心l组成的，合成的l一套方法l分期费用l隔离，孤立l预算，预算表l策略Notes Unit SeventeenlAny cash flow-cash receipts and cash payments of a business occurring in a certain pe

3、riod should be included in the statement of cash flows.This includes all types of flow whether they are to do with day-to-day operations(sales receipts,materials,labour,rent,power etc.)or capital expenditures such as purchase or sale of equipment,vehicles,land etc.It also records flows to or from th

4、e owners either as dividends paid out or capital paid in.现金流量，即一个企业在某一个特定期间发生的现金收入和现金支出，应当列示于现金流量表中。这里所说的现金流量包括各种形式，不管是与日复一日的经营相关的经营性现金流量（销售收入、材料支出、人工费、租金支出、能源费等），还是资本性现金流量，诸如购入或售出设备、车辆、土地使用权等;还包括来自企业所有者的现金流量，股利发放或是资本投入。Notes Unit SeventeenlThere are two alternative methods,direct and indirect,for r

5、eporting cash flows.The methods differ in how the cash flows from operating activities data are obtained,analyzed and reported while come out with the same results.报告现金流量有两种方法，直接法与间接法。这两种方法的不同之处在于现金流的获得方法、分析方式以及报告形式，但这两种方法所得出的结论应该相同。lnet income:the excess of revenues over outlays in a given period o

6、f time(including depreciation and other non-cash expenses)净收益，或称净利润。指一个企业一定时期的全部收入减去全部费用后的余额。Exercises Unit SeventeenI.Term Study.Match the terms in column A with the definitions in column B.AB1.cash equivalents2.investing activity3.operating activityA.a format of the operating activities section of

7、 the cash flow statement that starts with net income and shows the reconciliation from net income to operating cash flows,also called the reconciliation methodB.a format of the operating activities section of the cash flow statement that lists the major categories of operating cash receipts(collecti

8、ons from customers and receipts of interest and dividends)and cash disbursements(payments to suppliers,to employees,for interest and income taxes)C.an activity that increases and decreases the long-term assets available to the business;a section of the cash flow statementGCEExercises Unit SeventeenI

9、I.Decide whether the following statements are true or false.Write T for true and F for false.()1.Payment of an account payable is considered a financing activity.()2.The proceeds from the sale of investments would be considered an investment activity.()3.The statement of cash flows must be prepared

10、every time a statement of changes in financial position is prepared.FFTExercises Unit Seventeen()4.The issuance of common stock for cash would be disclosed in the investing activities section of the statement of cash flows.()5.The purchase of land in exchange for the issuance of common stock in effe

11、ct represents simultaneous investing and financing activities.FTExercises Unit Seventeen3.Dividends paid to stockholders are reported on the cash flow statement as _.A.operating activities B.investing activities C.financing activities D.a combination of the above4.Which of the following items appear

12、s on a cash flow statement?A.Depreciation expenses B.Decrease in accounts receivable.C.Loss on sale of plant assets D.Cash payments to suppliers.Exercises Unit Seventeen7.The indirect method does a better job than the direct method of _.A.reporting the cash effects of financing activities B.reportin

13、g why the cash balance changed C.showing the link between net income and cash flow from operations D.reporting the separate components of operating cash flow such as collections from customers and payments to suppliers and employees Exercises Unit Seventeen8.An example of a cash flow from an operati

14、ng activity is _.A.the receipt of cash from issuing stock B.the receipt of cash from issuing bonds C.the payment of cash for dividends D.the receipt of cash from customers on account9.An example of a cash flow from an investing activity is _.A.the receipt of cash from the sale of equipment B.the receipt of cash from issuing stock C.the payment of cash for dividends D.the payment of cash to acquire treasury stock