現(xiàn)金流量表相關知識(英文版)課件

Chapter7

StatementofCashflows

IAS7

1Chapter7

StatementofCashf1.

Maindefinitions:Cashandcashequivalentscomprisecashonhandanddemanddeposits,togetherwithshort-term,highlyliquidinvestmentsthatarereadilyconvertibletoaknownamountofcash,andthataresubjecttoaninsignificantriskofchangesinvalue.Guidancenotesindicatethataninvestmentnormallymeetsthedefinitionofacashequivalentwhenithasamaturityofthreemonthsorlessfromthedateofacquisition.21.Maindefinitions:CashandcEquityinvestmentsarenormallyexcluded,unlesstheyareinsubstanceacashequivalent(e.g.preferredsharesacquiredwithinthreemonthsoftheirspecifiedredemptiondate).Bankoverdraftswhicharerepayableondemandandwhichformanintegralpartofanenterprise'scashmanagementarealsoincludedasacomponentofcashandcashequivalents.3Equityinvestmentsarenormall2.PresentationoftheStatementofCashFlowsCashflowsmustbeanalysedbetweenoperating,investingandfinancingactivities.Operatingactivities

aretheprincipalrevenue-producingactivitiesoftheenterpriseandotheractivitiesthatarenotinvestingorfinancingactivities.Investingactivities

aretheacquisitionanddisposaloflong-termassetsandotherinvestmentsnotincludedincashequivalents.Financingactivities

areactivitiesthatresultinchangesinthesizeandcompositionoftheequitycapitalandborrowingsoftheenterprise.1142.PresentationoftheStatemeExamplesofcashflowsfromoperatingactivitiesare:(a)cashreceiptsfromthesaleofgoodsandtherenderingofservices;(b)cashreceiptsfromroyalties,fees,commissionsandotherrevenue;(c)cashpaymentstosuppliersforgoodsandservices;(d)cashpaymentstoandonbehalfofemployees;115ExamplesofcashflowsfromopExamplesofcashflowsarisingfrominvestingactivitiesare:(a)cashpaymentstoacquireproperty,plantandequipment,intangiblesandotherlong-termassets.Thesepaymentsincludethoserelatingtocapitaliseddevelopmentcostsandself-constructedproperty,plantandequipment;(b)cashreceiptsfromsalesofproperty,plantandequipment,intangiblesandotherlong-termassets;(c)cashpaymentstoacquireequityordebtinstrumentsofotherenterprisesandinterestsinjointventures;(d)cashreceiptsfromsalesofequityordebtinstrumentsofotherenterprisesandinterestsinjointventures;(e)cashadvancesandloansmadetootherparties(otherthanadvancesandloansmadebyafinancialinstitution);(f)cashreceiptsfromtherepaymentofadvancesandloansmadetootherparties(otherthanadvancesandloansofafinancialinstitution);116ExamplesofcashflowsarisingExamplesofcashflowsarisingfromfinancingactivitiesare:(a)cashproceedsfromissuingsharesorotherequityinstruments;(b)cashpaymentstoownerstoacquireorredeemtheenterprise'sshares;(c)cashproceedsfromissuingdebentures,loans,notes,bonds,mortgagesandothershortorlong-termborrowings;(d)cashrepaymentsofamountsborrowed;and(e)cashpaymentsbyalesseeforthereductionoftheoutstandingliabilityrelatingtoafinancelease.117ExamplesofcashflowsarisingInterestandDividends

interestanddividendsreceivedandpaidmaybeclassifiedasoperating,investing,orfinancingcashflows,providedthattheyareclassifiedconsistentlyfromperiodtoperiod118InterestandDividends

interesTaxesonIncome

cashflowsarisingfromtaxesonincomearenormallyclassifiedasoperating,unlesstheycanbespecificallyidentifiedwithfinancingorinvestingactivities119TaxesonIncome

cashflowsari3.DisclosureInvestingandfinancingtransactionswhichdonotrequiretheuseofcashshouldbeexcludedfromthestatementofcashflows,buttheyshouldbeseparatelydisclosedelsewhereinthefinancialstatements.Thecomponentsofcashandcashequivalentsshouldbedisclosed,andareconciliationpresentedtoamountsreportedinthestatementoffinancialposition.Theamountofcashandcashequivalentsheldbytheenterprisethatisnotavailableforusebythegroupshouldbedisclosed,togetherwithacommentarybymanagement.11103.DisclosureInvestingandfin4.MethodsofpreparingstatementofcashflowsForoperatingcashflows,thedirectmethodofpresentationisencouraged,buttheindirectmethodisacceptable11114.MethodsofpreparingstatemdirectmethodThedirectmethodshowseachmajorclassofgrosscashreceiptsandgrosscashpayments.Theoperatingcashflowssectionofthestatementofcashflowsunderthedirectmethodwouldappearsomethinglikethis:Cashreceiptsfromcustomersxx,xxxCashpaidtosuppliersxx,xxxCashpaidtoemployeesxx,xxxCashpaidforotheroperatingexpensesxx,xxxInterestpaidxx,xxxIncometaxespaidxx,xxxNetcashfromoperatingactivities

xx,xxx12directmethodThedirectmethodindirectmethodTheindirectmethod,wherebynetprofitorlossisadjustedfortheeffectsoftransactionsofanon-cashnature,anydeferralsoraccrualsofpastorfutureoperatingcashreceiptsorpayments,anditemsofincomeorexpenseassociatedwithinvestingorfinancingcashflows.13indirectmethodTheindirectmeTheoperatingcashflowssectionofthestatementofcashflowsundertheindirectmethodwouldappearsomethinglikethis:Profitbeforeinterestandincometaxes

xx,xxxAddbackdepreciation

xx,xxxAddbackamortisationofgoodwill

xx,xxxDecreaseinreceivables

xx,xxxDecreaseininventories

xx,xxxIncreaseintradepayables

xx,xxxInterestpaidxx,xxxIncometaxespaid

xx,xxxNetcashfromoperatingactivities

xx,xxx14Theoperatingcashflowssecti

showtheabilitytogeneratecashcashismorecomprehensivethanprofitcreditorsaresatisfiedabettermeansofcomparingresultssatisfiestheneedsofallusersbettereasiertopreparecanbeauditedeasiereasiertobeunderstoodprovidemoreinformationforecastscanbecomparedwithactualcashflows11Theadvantagesofstatementofcashflows15showtheabilitytogenerate

Chapter7

StatementofCashflows

IAS7

16Chapter7

StatementofCashf1.

Maindefinitions:Cashandcashequivalentscomprisecashonhandanddemanddeposits,togetherwithshort-term,highlyliquidinvestmentsthatarereadilyconvertibletoaknownamountofcash,andthataresubjecttoaninsignificantriskofchangesinvalue.Guidancenotesindicatethataninvestmentnormallymeetsthedefinitionofacashequivalentwhenithasamaturityofthreemonthsorlessfromthedateofacquisition.171.Maindefinitions:CashandcEquityinvestmentsarenormallyexcluded,unlesstheyareinsubstanceacashequivalent(e.g.preferredsharesacquiredwithinthreemonthsoftheirspecifiedredemptiondate).Bankoverdraftswhicharerepayableondemandandwhichformanintegralpartofanenterprise'scashmanagementarealsoincludedasacomponentofcashandcashequivalents.18Equityinvestmentsarenormall2.PresentationoftheStatementofCashFlowsCashflowsmustbeanalysedbetweenoperating,investingandfinancingactivities.Operatingactivities

aretheprincipalrevenue-producingactivitiesoftheenterpriseandotheractivitiesthatarenotinvestingorfinancingactivities.Investingactivities

aretheacquisitionanddisposaloflong-termassetsandotherinvestmentsnotincludedincashequivalents.Financingactivities

areactivitiesthatresultinchangesinthesizeandcompositionoftheequitycapitalandborrowingsoftheenterprise.11192.PresentationoftheStatemeExamplesofcashflowsfromoperatingactivitiesare:(a)cashreceiptsfromthesaleofgoodsandtherenderingofservices;(b)cashreceiptsfromroyalties,fees,commissionsandotherrevenue;(c)cashpaymentstosuppliersforgoodsandservices;(d)cashpaymentstoandonbehalfofemployees;1120ExamplesofcashflowsfromopExamplesofcashflowsarisingfrominvestingactivitiesare:(a)cashpaymentstoacquireproperty,plantandequipment,intangiblesandotherlong-termassets.Thesepaymentsincludethoserelatingtocapitaliseddevelopmentcostsandself-constructedproperty,plantandequipment;(b)cashreceiptsfromsalesofproperty,plantandequipment,intangiblesandotherlong-termassets;(c)cashpaymentstoacquireequityordebtinstrumentsofotherenterprisesandinterestsinjointventures;(d)cashreceiptsfromsalesofequityordebtinstrumentsofotherenterprisesandinterestsinjointventures;(e)cashadvancesandloansmadetootherparties(otherthanadvancesandloansmadebyafinancialinstitution);(f)cashreceiptsfromtherepaymentofadvancesandloansmadetootherparties(otherthanadvancesandloansofafinancialinstitution);1121ExamplesofcashflowsarisingExamplesofcashflowsarisingfromfinancingactivitiesare:(a)cashproceedsfromissuingsharesorotherequityinstruments;(b)cashpaymentstoownerstoacquireorredeemtheenterprise'sshares;(c)cashproceedsfromissuingdebentures,loans,notes,bonds,mortgagesandothershortorlong-termborrowings;(d)cashrepaymentsofamountsborrowed;and(e)cashpaymentsbyalesseeforthereductionoftheoutstandingliabilityrelatingtoafinancelease.1122ExamplesofcashflowsarisingInterestandDividends

interestanddividendsreceivedandpaidmaybeclassifiedasoperating,investing,orfinancingcashflows,providedthattheyareclassifiedconsistentlyfromperiodtoperiod1123InterestandDividends

interesTaxesonIncome

cashflowsarisingfromtaxesonincomearenormallyclassifiedasoperating,unlesstheycanbespecificallyidentifiedwithfinancingorinvestingactivities1124TaxesonIncome

cashflowsari3.DisclosureInvestingandfinancingtransactionswhichdonotrequiretheuseofcashshouldbeexcludedfromthestatementofcashflows,buttheyshouldbeseparatelydisclosedelsewhereinthefinancialstatements.Thecomponentsofcashandcashequivalentsshouldbedisclosed,andareconciliationpresentedtoamountsreportedinthestatementoffinancialposition.Theamountofcashandcashequivalentsheldbytheenterprisethatisnotavailableforusebythegroupshouldbedisclosed,togetherwithacommentarybymanagement.11253.DisclosureInvestingandfin4.MethodsofpreparingstatementofcashflowsForoperatingcashflows,thedirectmethodofpresentationisencouraged,buttheindirectmethodisacceptable11264.MethodsofpreparingstatemdirectmethodThedirectmethodshowseachmajorclassofgrosscashreceiptsandgrosscashpayments.Theoperatingcashflowssectionofthestatementofcashflowsunderthedirectmethodwouldappearsomethinglikethis:Cashreceiptsfromcustomersxx,xxxCashpaidtosuppliersxx,xxxCashpaidtoemployeesxx,xxxCashpaidforotheroperatingexpensesxx,xxxInterestpaidxx,xxxIncometaxespaidxx,xxxNetcashfromoperatingactivities

xx,xxx27directmethodThedirectmethodindirectmethodTheindirectmethod,wherebynetprofitor