Chemalite现金流量分析ppt课件

1、1、现金流量表编制直接法Sales1,886,250 Less:Accounts receivable added-70,030Cash from sales1,816,220Cash inflow from operating activities1,816,220Material452,700Labor660,000Rent25,000Utilities82,000Cost of sales1,219,700Deferred income taxes-26,730Add:Inventories raw materials added20,450 Inventories finished g

2、oods added99,680 Taxes payable decrease950 Prepaid insurance added65,000Adertising70,000Research and development63,250Insurance32,500Selling and administraction expenses195,750Income taxes64,930Cash outflow from operating activities1,805,480Cash provided by operating activities10,7401、现金流量表编制直接法Sale

3、 of equipment215,500Cash inflow from investing activities215,500Property, plant and equipment820,000Land125,000Cash outflow from investing activities945,000Cash provided by investing activities-729,500Short-term debt200,000Long-term debt510,000Cash inflow from financing activities710,000Interest exp

4、ense-58,750Dividends payable-10,000Treasury stock-26,000Cash outflow from financing activities94,750Cash provided by financing activities615,250Decrease in cash balance-103,510Beginning cash balance113,000Ending cash balance9,4902、现金流量表编制间接法Net income118,995add:depreciation61,625 amortization of pat

5、ent25,000 interest expense58,750 deferred income taxes26,730 taxes payable-950less:accounts receivable added-70,030 inventories raw materials added-20,450 inventories finished goods added-99,680 prepaid insurance-65,000 gain on sale of equipment-24,250cash provided by operating activities10,740Sale

6、of equipment215,500Cash inflow from investing activities215,500Property, plant and equipment820,000Land125,000Cash outflow from investing activities945,000Cash provided by investing activities-729,5002、现金流量表编制间接法Short-term debt200,000Long-term debt510,000Cash inflow from financing activities710,000I

7、nterest expense-58,750Dividends payable-10,000Treasury stock-26,000Cash outflow from financing activities94,750Cash provided by financing activities615,250Decrease in cash balance-103,510Beginning cash balance113,000Ending cash balance9,4903、现金来源和运用分析流入金额占总流入比流出金额占总流出比净流量运营活动现金流1,816,2200.66 1,805,4800.68 10,740投资活动现金流215,5000.08 945,0000.36 -729,500筹资活动现金流710,0000.26 94,7500.04 615,250合计