1、英文會(huì)計(jì)現(xiàn)金流量表Function of the Statement of Cash FlowsPART ONEThe function of the statement of cash flows acts a very important part. There are three primary purposes of the statement. PART ONEAnother purposeIt is useful to management and external users. Secondary purposeTo provide information that couldn

2、t be provided in balance sheet and the income statement .Primary purpose To provide information about a companys cash inflows, outflows and net flows.Cash FlowsPART ONEWhy we need the statement of cash flows?現(xiàn)金凈流量現(xiàn)金凈流量=現(xiàn)金流入現(xiàn)金流入-現(xiàn)金流出現(xiàn)金流出利潤(rùn)利潤(rùn)=收入收入-費(fèi)用費(fèi)用BUT收入收入現(xiàn)金流入現(xiàn)金流入 費(fèi)用費(fèi)用現(xiàn)金流出現(xiàn)金流出 PART TWOThe statement

3、 of cash flows is very useful to management and external users such as investors, creditors, etc. MANAGEMENT USAGEPART TWOCash FlowsAssessEvaluateDetermineMake decisionsManagement can use the statement of cash flows to assess the liquidity of the company, to determine dividend policy, to evaluate th

4、e effects of a series of major decisions and to make decisions about future investments and financing.EXTERNAL USAGEPART TWOReasons for the difference between net income and net cash flow from operating activitiesNeed for additional financing for the future periodAbility to generate future cash flowsTransactions involving cash and noncash investment and financing during the past perio