《银行会计学》（英文版） Chapter F14 Statement of Cash Flows

Chapter F14 Power notes Statement of cash flows Learning Objectives 1. Purpose of the Statement of Cash Flows 2. Reporting Cash Flows 3. Statement of cash Flows- The Indirect Method 4. Statement of cash Flows- The Direct Method 5. Financial Analysis and Interpretation c14 c14-1

C14 - 1 Learning Objectives Power Notes 1. Purpose of the Statement of Cash Flows 2. Reporting Cash Flows 3. Statement of Cash Flows – The Indirect Method 4. Statement of Cash Flows – The Direct Method 5. Financial Analysis and Interpretation Chapter F14 C14 Statement of Cash Flows

Chapter F14 Power notes Statement of cash flows Slide #f Power Note Topics 3· Cash F| ow Basics 20· Statement of cash flows〓 Two Methods 31.Changes in Current Accounts 34. Statement of cash flows- Indirect Method 39. Statement of Cash Flows- Direct Method 62· Free Cash flov Note: To select a topic, type the slide and press Enter c14-2

C14 - 2 • Cash Flow Basics • Statement of Cash Flows – Two Methods • Changes in Current Accounts • Statement of Cash Flows – Indirect Method • Statement of Cash Flows – Direct Method • Free Cash Flow Slide # Power Note Topics 3 20 31 34 39 62 Note: To select a topic, type the slide # and press Enter. Chapter F14 Power Notes Statement of Cash Flows

Reporting Cash Flows The statement of cash flows reports a firm's major cash inflows and outflows for a period cash flows are reported by three types of activities. 1. Operating activities -transactions that affect net income 2. Investing activities transactions that affect noncurrent assets 3. Financing activities- transactions that affect equity and debt of the entity. c14-3

C14 - 3 Reporting Cash Flows 1. Operating activities – transactions that affect net income. 2. Investing activities – transactions that affect noncurrent assets. 3. Financing activities – transactions that affect equity and debt of the entity. The statement of cash flows reports a firm’s major cash inflows and outflows for a period. Cash flows are reported by three types of activities

Cash Flows Increases in Cash Decreases in Cash Cash c14-4

C14 - 4 Cash Flows Increases in Cash Decreases in Cash Cash

Cash Flows Increases in Cash Decreases in Cash Operating (receipts from revenues) Cash c14-5

C14 - 5 Cash Flows Increases in Cash (receipts from revenues) Decreases in Cash Operating Cash

Cash Flows Increases in Cash Decreases in Cash Operating Operating (receipts from (payments for revenues) expenses) Cash c14-6

C14 - 6 Cash Flows Increases in Cash (receipts from revenues) (payments for expenses) Decreases in Cash Operating Operating Cash

Cash Flows Increases in Cash Decreases in Cash Operating Operating (receipts from (payments for revenues) expenses) Cash Investing (receipts from sales of noncurrent assets) c14-7

C14 - 7 Cash Flows Increases in Cash (receipts from revenues) (payments for expenses) (receipts from sales of noncurrent assets) Decreases in Cash Operating Investing Operating Cash

Cash Flows Increases in Cash Decreases in Cash Operating Operating (receipts from (payments for revenues) expenses) Cash Investing Investing (receipts from sales of (payments for aquiring noncurrent assets) noncurrent assets c14-8

C14 - 8 Cash Flows Increases in Cash (receipts from revenues) (payments for expenses) (receipts from sales of noncurrent assets) (payments for aquiring noncurrent assets) Decreases in Cash Operating Investing Operating Investing Cash

Cash Flows Increases in Cash Decreases in Cash Operating Operating (receipts from (payments for revenues) expenses) Cash Investing Investing (receipts from sales of (payments for aquiring noncurrent assets) noncurrent assets Financing (receipts from issuing equity and debt securities) c14-9

C14 - 9 Cash Flows Increases in Cash (receipts from revenues) (payments for expenses) (receipts from sales of noncurrent assets) (receipts from issuing equity and debt securities) (payments for aquiring noncurrent assets) Decreases in Cash Operating Investing Financing Operating Investing Cash

Cash Flows Increases in Cash Decreases in Cash Operating Operating (receipts from (payments for revenues) expenses) Cash Investing Investing (receipts from sales of (payments for aquiring noncurrent assets) noncurrent assets Financing Financing (receipts from issuing (payments for dividends, and equity and debt securities) redemption of debt securities) c14-10

C14 - 10 Cash Flows Increases in Cash (receipts from revenues) (payments for dividends, and redemption of debt securities) (payments for expenses) (receipts from sales of noncurrent assets) (receipts from issuing equity and debt securities) (payments for aquiring noncurrent assets) Decreases in Cash Operating Investing Financing Operating Investing Financing Cash