現(xiàn)金流量表的編制-講解附例題解析

StatementofCashFlows1現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第1頁!LearningobjectivesPrepareastatementofcashflowsinaccordancewithIAS7AnalyseastatementofcashflowsCriticallydiscusstheirstrengthsandweaknesses2現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第2頁!ImportanceoftheCFSCashnotpickedupinIneStatementProfitdoesNOTequalcash“Cashisking!”IAS7Statementofcashflows3現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第3頁!CFS–mainfeaturesSummaryofcashreceipts/paymentssimilartoyourownbankstatementsDefinitionof‘cash’and‘cashequivalents’Cash=notes,coins,depositsondemandCashequivalents=short-term,highlyliquidinvestmentsreadilyconvertibleintocash4現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第4頁!FormatoftheCFSSpecifiedinIAS7(issued1992)ThreestandardheadingsOperatingactivitiesInvestingactivitiesFinancingactivitiesTwomethodsDirectmethodIndirectmethod5現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第5頁!ExampleofaCFS

￡000Cashflowsfromoperatingactivities 760Cashflowsfrominvestingactivities (300)Cashflowsfromfinancingactivities 120Netincreaseincashandcashequiv. 580Cashandcashequivatstartofperiod 270Cashandcashequivatendofperiod 8506現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第6頁!Cashflowsfrom

operatingactivities2methodsDirectmethodIndirectmethod7現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第7頁!TheindirectmethodProfitbeforetax xDepreciation xInterestexpense xChangesinworkingcapital xInterestpaid(canbeinfinancing) (x)Taxespaid (x)Dividendspaid(canbeinfinancing) (x)Netcashfromoperatingactivitiesx8現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第8頁!CashflowsfromfinancingactivitiesCashreceiptsfromissueofsharesCashpaymentstoredeemsharesCashreceiptsfromissuingloansordebenturesCashpaymentstorepayloansordebenturesDividendspaid(canbeinoperatingactivities)Interestpaid(canbeinoperatingactivities)Capitalelementofpaymentoffinancelease9現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第9頁!DirectmethodReceiptsfromcustomers: ￡000 Revenue 480 +openingreceivables 55-closingreceivables (62)Receiptsfromcustomers

47310現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第10頁!Directmethod

Cashflowfromoperations￡’000Receiptsfromcustomers473Paymentstosuppliers(217)Paymentstoemployees(88)Rentaline10Otherpayments(auditorsfees)(15)taxation(95)Cashflowfromoperatingactivities68現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第11頁!Investingactivities￡’000Cashfromsalesofnca65Cashpaidfornewnca(8)Cashflowfrominvestingactivities57現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第12頁!Financingactivities￡’000workingsSharecapitalraised20Debenturesissued153Dividendspaid(15)20+5-10Interestpaid(18)15+6-3140現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第13頁!AnalysingcashflowstatementsMakesiteasiertoseewheremoneyiningfromandwhereitisspentShouldcashflowfromoperatingactivitiesbyhigh?Isthepanyraisingnewfinance–ifsoarethereanyindicationswhyandhowthisisbeingused–howmuchisbeingusedtofundinreplacingnca’sHowmuchinterest,dividendsandtaxisthepanypayingUsedinconjunctionwithotherfinancialstatementsandratioanalysis現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第14頁!TheobjectiveoftheCFSRequirespaniestoprovideastandardisedreportontheircashgenerationandcashabsorptionduringtheaccountingperiod.UsefultouserstoassesstheabilityoftheenterprisetogenerateandutilisecasheffectivelyStewardshipFinancialadaptabilityPrimaryfinancialstatement15現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第15頁!Therelationshipbetweenthestatementoffinancialposition,theinestatementandthestatementofcashflowsStatementoffinancialpositionatthestartoftheaccountingperiodEquityCashandcashequivalentsStatementofcashflowsIncomestatementStatementoffinancialpositionattheendoftheaccountingperiodEquityCashandcashequivalents16現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第16頁!Standardlayoutofthestatement

of

cashflowsequalsplusorminusNetincrease(ordecrease)incashandcashequivalentsovertheperiodCashflows

fromoperatingactivitiesCashflows

frominvestingactivitiesCashflows

fromfinancingactivitiesplusorminus17現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第17頁!Tescoplc

Summarisedcashflowstatementforthehalfyearto26August2006

￡mNetcashfromoperatingactivities

1,319Netcashusedininvestingactivities(1,109)Netcashusedinfinancingactivities

(124)Netincreaseincashandcashequivalents

86Cashandcashequivalentsatbeginningofperiod

1,325Effectsofforeignexchangeratechanges*

(21)Cashandcashequivalentsatendofperiod

1,390*Thisadjustmentisrequiredbecausetransactionsareundertakenbythebusinessindifferentcurrenciesandmovementsinexchangeratescanleadtogainsorlosses.

18現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第18頁!ThedirectmethodCashreceiptsfromcustomers xCashpaidtosuppliers (x)Cashpaidtoemployees (x)Cashpaidforotheroperatingexp (x)Interestpaid (maybeinfinancing) (x)Taxespaid (x)Netcashfromoperatingactivitiesx19現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第19頁!CashflowsfrominvestingactivitiesCashreceiptsfromdisposalofnon-currentassetsCashreceiptsfromdisposalofinvestmentsinsubsidiariesCashpaymentstoacquirenon-currentassetsCashpaymentstoacquireinvestmentsinsubsidiariesDividendsorinterestreceivedfrominvestments(canalsobeinoperatingactivities)20現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第20頁!DirectMethodvIndirectmethodDirectmethod–needtoworkout:ReceiptsfromcustomersPaymentstosuppliersIndirectmethodReconcileoperatingprofitininestatementtocashinfloworoutflowbyadjustingfornon-cashitemsandworkingcapitalmovements21現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第21頁!Paymentstosuppliers

￡000Materials 210+closinginventories 48openinginventories (36)=materialspurchased 222+openingpayables 29closingpayables (34)Paymentstosuppliers 21722現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第22頁!Indirectmethod

Operatingprofit170Depreciation47Gainonsale(55)Increaseininventories(12)Increaseinreceivables(7)Increaseinpayables5Interestpayable15Taxationpaid(95)Cashflowfromoperatingactivities68現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第23頁!Analysisofnca￡’000￡’000Netbookvaluebfwd203203Additions?8Disposals(10)(10)revaluation5656depreciation(47)(47)Netbookvaluecfwd210210現(xiàn)金流量表的編制——講解附例題解析共26頁，您現(xiàn)在瀏覽的是第24頁!Cashflowstatement￡’000Cashflowsfromoperatingactivities68Cashflowsfrominvestingactivities57Cashflowsfromfinancingactivities1