“算作是承租人的资产”,金融租赁(finance lease):租期结束的时候拥有该资产。相当于借钱买资产 “不算做是承租人的资产”,经营租赁(operating lease):租期结束的时候不拥有该资产,相当于支付租金 在财务报表里面的理解是,对于金融租赁呢,实际上更像是分期付款。比如像是按揭买房这样,我们可以把它粗糙的理解为是...
Therefore, net income was overstated by this amount on a cash basis. The offset to the $500 of revenue would appear in the accounts receivable line item on the balance sheet. On the cash flow statement, there would need to be a reduction from net income in the amount of the $500 incre...
Do you understand the difference between operating cash flow and free cash flow? Get to grips with operating cash flow vs. free cash flow, right here.
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Operating cash flow (OCF), often called cash flow from operations, is an efficiency calculation that measures the cash that a business produces from its principal operations and business activities by subtracting operating expenses from total revenues.
Cash flows: The Gap between Reported and Estimated Operating Cash Flow Elements. Australasian Accounting Business and Finance Journal, 4 (1): 96 114.Hughes, M., Hoy, S., and Andrew B., 2010. Cash flows: The Gap between Reported and Estimated Operating Cash Flow Elements. Australasian ...
Financing activity，就从 Finance 这个词出发，也就是「融资」相关的经营活动，公司融资大致就两种：股票...
·Cash flow from operating activities is the first section depicted on a cash flow statement, which also includes cash from investing and financing activities. 经营活动产生的现金流在现金流量表第一部分列示,此外,现金流量表还包括投资活动产生的现金流和融资活动产生的现金流。
Cash Flow from Operating Activities = Funds from Operations + Changes inWorking Capital where,Funds from Operations = (Net Income + Depreciation, Depletion, & Amortization + Deferred Taxes & Investment Tax Credit + Other Funds) This format is used for reporting Cash Flow details by finance portals...
Free cash flowis the cash that a company generates from its normal business operations after subtracting operating expenses, before interest payments, and after subtracting any money spent on capital expenditures. Capital expenditures, or CAPEX for short, are purchases, upgrades, or maintenance of capi...