the statement of cash flows是一个实体entity编制prepare和提交present的三个基本财务报表basic financial statements之一。 它提供关于该实体entity在会计期间现金来源sources和使用uses情况的信息。 现金流量表the statement of cash flows可以用两种不同的格式formats表示,即直接法direct methods和间接法indirect methods。
Impact of product life cycle on cash flows: Format of the statement of cash flows The cash flows from operating activities section always appears first, followed by the investing and financing sections. • Operating activities are reported using two methods: direct and indirect. • These methods...
All entities, regardless of the nature of their activities, should prepare a statement of cash flows in accordance with the requirements of IAS 7. This standard requires that statement of cash flows should be classified into operating activities, investing activities, financing activities and cash ...
网校为了大家准备了AICPA高频考点:Statement of cash flows现金流量表,能够巩固所学知识并灵活运用,考试时会更得心应手。一起学习吧~ Statement of cash flows现金流量表: 包括cash flow from operating activities, cash flow from investing activities, and cash flow from financing activities. AICPA高频考点:综合...
financial activities: A category in the statement of cash flows that reflects the results of debt and equity financing transactions. 财政活动:一个类别在反射债务和集资交易的结果的现金流量说明。 zhidao.baidu.com 6. The preparation of the statement of cash flows should be worked step by step. 现金...
Statement of Cash Flows also known as Cash Flow Statement presents the movement in cash flows over the period as classified under operating, investing and financing activities.
题目 In a statement of cash flows, cash transactions are classified into three major categories. Which of the following are these three categories? A. Investing activities B. Financing activities C. Collecting activities D. Operating activities 相关知识点: 试题来源: 解析 ABD 反馈 收藏 ...
The other financial statements are the balance sheet, the income statement, and statement of changes in equity. The statement of cash flows shows the money that is coming into the business and that which is leaving the business.Answer and Explanation: The three types of activit...
In a statement of cash flows (operating activities shown using indirect approach), a decrease in prepaid expenses should be A. Reported as an inflow and outflow of cash. B. Added to net income. C. Deducted from net income. D. Reported as an outflow of cash. 相关知识点: 试题来源: ...
Below is a more comprehensive list of cash flows that can stem from a firm’s investing activities: Inflows: Proceeds from disposal of property, plant, and equipment Cash receipts from the disposal ofdebt instrumentsof other entities Receipts from sale-of-equityinstruments of other entiti...