e.g. cash received from customer, cash paid to suppliers and employees ● Noncash items do not appear e.g. Depreciation, amortization, depletion, equity method income ●Reconciliation of NI to CFOisrequiredas a separate schedule under U.S. GAAP. 要点二: Major CFO items calculation 公式:各项...
e.g. cash received from customer, cash paid to suppliers and employees ● Noncash items do not appear e.g. Depreciation, amortization, depletion, equity method income ●Reconciliation of NI to CFOisrequiredas a separate schedule under U.S. GAAP. 要点二: Major CFO items calculation 公式:各项...
e.g. cash received from customer, cash paid to suppliers and employees ● Noncash items do not appear e.g. Depreciation, amortization, depletion, equity method income ●Reconciliation of NI to CFOisrequiredas a separate schedule under U.S. GAAP. 要点二: Major CFO items calculation 公式:各项...
Cash paid to suppliers and employees was $626,000. Interest paid was $12,000 and taxation paid was $13,000. Required: (a) Prepare the operating activities section of the statement of cash flows using the direct method. (b) Prepare the operating activities ...
·Salaries paid out to employees ·Cash paid to vendors and suppliers ·Cash collected from customers ·Interest income and dividends received ·Income tax paid and interest paid 示例包括：·支付给员工的工资 ·支付给卖方和供应商的现金 ·向客户收取的现金 ·收到的利息收入和股息 ·支付的所得税和...
The inflows are cash received from customers and interest and dividends received; the outflows are cash paid to suppliers and employees, interest paid, and income taxes paid. In computing each of these cash flows, our starting point is an income statement amount, such as net sales, cost of ...
1. Cash Received from Customers=Net Sales+(Beginning-Ending Notes and Accounts Receivable)In our example:$ 41 000= $ 50 000+( $ 10 000-$ 19 000)2. Cash Paid to Suppliers and Employees=[Cost of Goods Sold + (Ending- Beginning Inventories) +(Beginning - Ending Notes and Accounts ...
2. Cash paid to suppliers and employees 3. Receipt of dividends 4. Receipt of interests 5. Payment of interests 6. Receipt of insurance proceeds 7. Income taxed paid Investing Activities 1. Acquisition of debt instruments of other entities ...
Salaries paid out to employees Cash paid to vendors and suppliers Cash collected from customers Interest income and dividends received Income tax paid and interest paid Indirect Method vs. Direct Method Many accountants prefer the indirect method because it is simple to prepare the cash flow statement...
Salaries paid out to employees Cash paid to vendors and suppliers Cash collected from customers Interest income and dividends received Income tax paid and interest paid This method is simpler than the indirect method with fewer factors to consider. However, it only accounts for cash revenues and ex...