现金流量表相关知识(英文版)hsxq.pptx

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1、Chapter 7Statement of Cash flowsIAS 711.Maindefinitions:nCashandcashequivalentscomprisecashonhand and demand deposits,together withshort-term,highlyliquidinvestmentsthatarereadily convertible to a known amount ofcash,andthataresubjecttoaninsignificantriskofchangesinvalue.nGuidance notes indicate tha

2、t an investmentnormally meets the definition of a cashequivalent when it has a maturity of threemonthsorlessfromthedateofacquisition.2nEquityinvestmentsarenormallyexcluded,unlesstheyareinsubstanceacashequivalent(e.g.preferredsharesacquiredwithinthreemonthsoftheirspecifiedredemptiondate).nBankoverdra

3、ftswhicharerepayableondemandandwhichformanintegralpartofanenterprisescashmanagementarealsoincludedasacomponentofcashandcashequivalents.32.PresentationoftheStatementofCashFlowsnCashflowsmustbeanalysedbetweenoperating,investingandfinancingactivities.nOperating activities aretheprincipalrevenue-produci

4、ngactivitiesoftheenterpriseandotheractivitiesthatarenotinvestingorfinancingactivities.nInvesting activities aretheacquisitionanddisposaloflong-termassetsandotherinvestmentsnotincludedincashequivalents.nFinancing activities areactivitiesthatresultinchangesinthesizeandcompositionoftheequitycapitalandb

5、orrowingsoftheenterprise.11 4Examplesofcashflowsfromoperatingactivitiesare:n(a)cashreceiptsfromthesaleofgoodsandtherenderingofservices;n(b)cashreceiptsfromroyalties,fees,commissionsandotherrevenue;n(c)cashpaymentstosuppliersforgoodsandservices;n(d)cashpaymentstoandonbehalfofemployees;11 5Examplesofc

6、ashflowsarisingfrominvestingactivitiesare:n(a)cashpaymentstoacquireproperty,plantandequipment,intangiblesandotherlong-termassets.Thesepaymentsincludethoserelatingtocapitaliseddevelopmentcostsandself-constructedproperty,plantandequipment;n(b)cashreceiptsfromsalesofproperty,plantandequipment,intangibl

7、esandotherlong-termassets;n(c)cashpaymentstoacquireequityordebtinstrumentsofotherenterprisesandinterestsinjointventures;n(d)cashreceiptsfromsalesofequityordebtinstrumentsofotherenterprisesandinterestsinjointventures;n(e)cashadvancesandloansmadetootherparties(otherthanadvancesandloansmadebyafinancial

8、institution);n(f)cashreceiptsfromtherepaymentofadvancesandloansmadetootherparties(otherthanadvancesandloansofafinancialinstitution);11 6Examplesofcashflowsarisingfromfinancingactivitiesare:n(a)cashproceedsfromissuingsharesorotherequityinstruments;n(b)cashpaymentstoownerstoacquireorredeemtheenterpris

9、esshares;n(c)cashproceedsfromissuingdebentures,loans,notes,bonds,mortgagesandothershortorlong-termborrowings;n(d)cashrepaymentsofamountsborrowed;andn(e)cashpaymentsbyalesseeforthereductionoftheoutstandingliabilityrelatingtoafinancelease.11 7Interest and Dividendsninterestanddividendsreceivedandpaidm

10、aybeclassifiedasoperating,investing,or financing cash flows,provided thatthey are classified consistently fromperiodtoperiod11 8Taxes on Incomencash flows arising from taxes onincome are normally classified asoperating,unlesstheycanbespecificallyidentifiedwithfinancingorinvestingactivities11 93.Disc

11、losurenInvestingandfinancingtransactionswhichdonotrequiretheuseofcashshouldbeexcludedfromthestatementofcashflows,buttheyshouldbeseparatelydisclosedelsewhereinthefinancialstatements.nThecomponentsofcashandcashequivalentsshouldbedisclosed,andareconciliationpresentedtoamountsreportedinthestatementoffin

12、ancialposition.nTheamountofcashandcashequivalentsheldbytheenterprisethatisnotavailableforusebythegroupshouldbedisclosed,togetherwithacommentarybymanagement.11 104.MethodsofpreparingstatementofcashflowsnForoperatingcashflows,thedirectmethodofpresentation is encouraged,but the indirectmethodisacceptab

13、le11 11direct methodnThedirect methodshowseachmajorclassofgrosscashreceiptsandgrosscashpayments.Theoperatingcashflowssectionofthestatementofcashflowsunderthedirectmethodwouldappearsomethinglikethis:nCashreceiptsfromcustomersxx,xxxnCashpaidtosuppliersxx,xxxnCashpaidtoemployeesxx,xxxnCashpaidforothero

14、peratingexpensesxx,xxxnInterestpaidxx,xxxnIncometaxespaidxx,xxxnNet cash from operating activitiesxx,xxx12indirect methodnTheindirect method,wherebynetprofitorlossisadjustedfortheeffectsoftransactionsofanon-cashnature,anydeferralsoraccrualsofpastorfutureoperatingcashreceiptsorpayments,anditemsofinco

15、meorexpenseassociatedwithinvestingorfinancingcashflows.13nTheoperatingcashflowssectionofthestatementofcashflowsundertheindirectmethodwouldappearsomethinglikethis:nProfitbeforeinterestandincometaxesxx,xxxnAddbackdepreciationxx,xxxnAddbackamortisationofgoodwillxx,xxxnDecreaseinreceivablesxx,xxxnDecrea

16、seininventoriesxx,xxxnIncreaseintradepayablesxx,xxxnInterestpaidxx,xxxnIncometaxespaidxx,xxxnNet cash from operating activitiesxx,xxx14nshowtheabilitytogeneratecashncashismorecomprehensivethanprofitncreditorsaresatisfiednabettermeansofcomparingresultsnsatisfiestheneedsofallusersbetterneasiertopreparencanbeauditedeasierneasiertobeunderstoodnprovidemoreinformationnforecastscanbecomparedwithactualcashflows11 The advantages of statement of cash flows15