A. include interest expense and interest revenue for non-financial service firms. B. are shown as either financing or investing items on the cash flow statement. C. are required to be reported as separate entries. 解析:选A。非金融服务公司披露作为非经营性项目出售作为投资持有的证券所获得的利息、...
The cash flow coverage ratio is a financial metric that indicates a company's ability to meet its debt obligations. It measures how much cash flow is available to cover the interest and principal payments on a company's outstanding debt. It is important because it helps investors and creditors...
Financial Idioms Related to cash-flow:Net Cash Flows cash flow n. 1.The pattern of income and expenditures, as of a company or person, and the resulting availability of cash:The city improved its cash flow by borrowing against future revenues. ...
s financial future C-3 Ratios-3 (1) Liquidity ratios 流動比率(has to exceed 1.0) 速動比率/酸性測驗比率(不考慮存貨的比率) C-3 Ratios-4 (2) Asset management ratios(資產管理/ 利用比率) 平均收款期間(days;太高的ACP可能是存在 有收不回來的應收帳款之暗示) ...
ofFRS1(Financial Reporting Standard 1). This shows where the finance came from and where it went out to during the period under review and helps to explain the movements in the cash and bank balances, as illustrated in Fig. 19. See also,FUNDS FLOW ANALYSIS,SOURCES AND USES OF FUNDS ...
Cash flow is the inflow and outflow of cash within a business or personal financial system. It includes the money received from various sources, such as sales, investments, and loans, as well as the amount of money paid for expenses, debts, and other obligations. Positive flow occurs when ...
reversal of non-cash earnings/losses from investments under the Equity Method. For such investments, undistributed earnings/losses of the investee are included in the net income computation of the investor. Since the earnings are non-cash, these are reversed out of cash flow from operations.---...
Certificate - Financial Statements Certificate - Balance Sheet Certificate - Income Statement Certificate - Cash Flow Statement Certificate - Working Capital Certificate - Financial Ratios Certificate - Bank Reconciliation Certificate - Accounts Receivable and Bad Debts Expense ...
Using the cash flow statement in conjunction with other financial statements can help analysts and investors arrive at various metrics and ratios used to make informed decisions and recommendations. Example of Cash Flow Below is Walmart's (WMT) cash flow statement for thefiscal yearending on Jan....
Cash flow ratios and financial performance: A comparative studyDas, S