–The indirect method Direct / Indirect method only different on CFO The CFI & CFF are the same. 4. Direct method Convert each major item on I/S into cashable ones ● Present major classes of CFO e.g. cash received from customer, cash paid to suppliers and employees ● Noncash items ...
Q5-2 ... uses the direct method ..., the cash paid to suppliers (in $ millions) will be closest to: $ millions Change in accounts payable 295 Change in inventory (792) Cost of goods sold 12,831 A. 12,334. B. 13,328. C. 12,536. 解析:选B。支付供应商的现金 = COGS + Δ存货...
Direct / Indirect method only different on CFO The CFI & CFF are the same. 4. Direct method Convert each major item on I/S into cashable ones ● Present major classes of CFO e.g. cash received from customer, cash paid to suppliers and employees ● Noncash items do not appear e.g. ...
–The indirect method Direct / Indirect method only different on CFO The CFI & CFF are the same. 4. Direct method Convert each major item on I/S into cashable ones ● Present major classes of CFO e.g. cash received from customer, cash paid to suppliers and employees ● Noncash items ...
给供货商钱的形式:Cash paid to suppliers、△A/P <3> Cash paid to employees=Wage expense - △Wage payable 支付给员工的现金 = 工资费用 - △应付职工薪酬 工资费用:付给员工的现金,应付职工薪酬的变动值 <4> Cash paid for interests=Interest expense - △lnterest payable ...
Direct Method: List cash receipts: Include cash collected from customers. List cash payments: Include cash paid to suppliers, employees, interest paid, and income taxes paid. Calculate net cash flow from operating activities: Subtract total cash payments from total cash receipts. ...
Cash paid to suppliers: How? • reconstruct accounts. • use the formula to calculate cash payments to suppliers: Formula to calculate payments for operating expenses: Cash payments for income tax: • Use income tax expense and comparative tax payable balances. ...
Examples of the direct method of cash flows from operating activities include:·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...
Operating activities – Direct method $ Cash received from customers 800,000 Cash paid to suppliers (400,000) Cash paid to staff (126,000) Other operating payments (100,000) Cash generated from operations 174,000 Interest paid (12,000) Taxation paid...
Instead, the direct method lists the cash amounts received and paid by the corporation. Here are a few of the more common descriptions that will be seen under the direct method: Cash from customers Cash paid to employees Cash paid to suppliers Cash paid for interest The direct method also ...