When a firm has a controlling interest in a subsidiary, the statements of the two firms are consolidated; the earnings of both firms are included on the income statement. In this case, the share (proportion) of the subsidiary’s income not owned by the parent is reported in parent’s inco...
三张表的数据都是从总分类账或明细分类账中获取，至于说三大报表的关系可以用来检查报表的获取数据是否正确，比如资产负债表中未分配利润的年末数减年初数在没有以前年度损益调整的情况下等于利润表中的净利润；同时资产负债表中的货币资金等于现金流量表中的期末现金及现金等价物余额，还有现金流量表的附表...
aMARMALAD MARMALAD [translate] aincome statement,cash flow,balance sheet 收入报告,现金流动,资产负债表 [translate] 英语翻译 日语翻译 韩语翻译 德语翻译 法语翻译 俄语翻译 阿拉伯语翻译 西班牙语翻译 葡萄牙语翻译 意大利语翻译 荷兰语翻译 瑞典语翻译 希腊语翻译 51La ...
The balance sheet helps business owners and managers maintain a firm grasp on the business’s current financial situation in order to make appropriate financial decisions. For example, a lengthening receivables cycle may call for more aggressive collection practices. What's a Cash Flow Statement? ...
(1) income statement items and (2) changes in balance sheet accounts. A firm’s cash receipts and payments are classified on the cash flow statement as eitheroperating, investing, or financing activities. Cash flow from operating activities (CFO),sometimes referred to as “cash flow from oper...
A cash flow statement shows the exact amount of a company's cash inflows and outflows, either monthly, quarterly, or annually. It captures the current operating results and changes on the balance sheet, such as increases or decreases inaccounts receivableoraccounts payable, and does not include...
cashstatementincomeflowbalancesheet November2009CashFlowStatement–shortintroductiontopreparationThecashflowstatement(CFS)providesinformationaboutthecashinflowandoutflowduringaperiod.Itisaflowstatementsimilartotheincomestatement.However,CFSispreparedbasedon“cashaccounting”whereastheincomestatementispreparedbasedonthe“accru...
liabilities, and owner's equity as of a specific date. The income statement provides an overview of company revenues and expenses during a period. The cash flow statement bridges the gap between the income statement and the balance sheet by showing how much cash is generated or spent on operat...
a current asset. If it is not expected to be used within a one-year time frame, it is classified as a non-current asset. Since funds are separated on the balance sheet/income statement, restricted cash typically appears on a company's balance sheet as either "other restricted cash" or ...
Financial statements include balance sheet, income statement and cash flow statement. A.Right B.Wrong C.Doesn't say相关知识点: 试题来源: 解析 C 这种说法是正确的。教师的职业道德品质是指一定社会或一定阶级道德原则和规范在教师个人思想和教师职业行为中表现出的较稳定的特征和倾向,是教师道德认识(知)、...