The direct method is intuitive as it means the statement of cash flow starts with the source of operating cash flows. This is the cash receipts from customers. The operating cash outflows are payments for wages, to suppliers and for other operating expenses whi...
现金流量表是会计报表中用于反映某一时期现金收入和支出状况的重要工具，替代了资金流量表或财务状况变动表。它帮助企业分析资产流动性及财务状况，通常分为经营活动、投资活动和筹资活动三大类。经营活动产生的现金流量涉及到企业日常运营中产生的现金流动，包括销售商品、提供劳务、经营租赁等活动收到的现金与...
Cash flow statement中文翻译：现金流转表，现金流量表 用于替代资金流量表（funds flow statement）或财务...
2.2 The Income Statement The income statement measures performance over some period of time, usuall...
A look at the cash flow statement when transitioning to FRS 102. Current accounting treatment FRS 1 applies to financial statements intended to give a true and fair view, but there are exemptions such as small companies (based on the small companies exemption in companies’ legislation) ...
这是Indirect method （Direct method就是发生一个现金的交易就计入一个现金流量）。将 PBT调整为 Operating cash flow 那么所有影响Profit但是不属于Operating cash flow的都要进行调整
跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重复,重复 N次(N》100) 04:10 ACCA F2 - Lecture 27 - Absorption Costing - Blanket Rates 16:49 ACCA F2 - Lecture 28 - Absorption Costing Departmental Rates 09:38 ACCA F2 - Lecture 29 - Absorption Costing ...
问题:In a statement of cash flows which of the following would not be shown as a cash flow within the 'financing' section? A. Repurchase of a long-term loan. B. Issue of ordinary shares. C. Dividends paid. D. Repayment of an overdraft. 答案:The correct answer is: Repayment of an ...
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