1、Identify the purposes of the statement of cash flows. The statement of cash flows reports a business’s cash receipts, cash disbursements, and net change in cash for the accounting period. It shows why cash increased or decreased during the period. A required financial statement, it gives a different view of the business from that given by accrual-basis statements. The cash-flow statement helps financial statement users predict the future cash flows of the entity. Cash includes cash on hand, cash in bank, and cash equivalents such as liquid, short-term investments. www.vmery.com 唯美财税
辨认现金流量表的用途。现金流量表反映了企业在一定会计期间的现金收入，现金支出，和现金净变动。它揭示了为什么在这个会计期间现金增加或者减少了。根据权责发生制编织的必需的财务报表提供了经营的不同观点。现金流量表帮助财务报表使用者预期企业的未来现金流动。现金包括库存现金，银行存款，和现金等价物，例如具有流动性的短期投资。 www.kdbos.cn 格仕财税
2、Distinguish among operating, investing, and financing activities. The statement is divided into operating activities, investing activities, and financing activities. Operating activities create revenues and expenses; investing activities affect long-term assets; and financing activities obtain the cash needed to launch and sustain the business. Each section of the statement includes cash receipts and cash payments and concludes with a net cash increase or decrease. In addition, noncash investing and financing activities are reported in an accompanying schedule. 税法库站 www.shuifaku.com
区别经营，投资和筹资活动。报表被分为经营活动，投资活动和筹资活动。经营活动引起收入和支出；投资活动影响长期资产；筹资活动获得开办和维持企业所需的资金。报表的每个部分都包括现金收入和现金支出，并且得到净现金变动增加或者减少的结论。另外，非现金投资和筹资活动被披露在附表中。
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3、Prepare a statement of cash flows by the direct method. Two formats are used to report operating activities—the direct method and the indirect method. The direct method lists the major sources of cash receipts and disbursements-for example, cash collections from customers and cash payments to suppliers and to employees. ezqy.com 易找财税
用直接法编制现金流量表。两种方法被用来反映经营活动—直接法和间接法。直接法列出了现金收入和支出的主要来源—举例，从消费者处得到的现金收入和给供应商和职员的现金支付。
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4、Use the financial statements to compute the cash effects of a wide variety of business transactions. The analysis of T-accounts aids the computation of cash effects of business transactions. www.advuc.com 爱德财税
使用财务报表计算各种各样的商务交易的现金存款。T-账户的分析帮助计算商务交易的现金存款。 会计部网 www.kuaijibu.cn
5、Prepare a statement of cash flows by the indirect method. The indirect method shows the reconciliation from net income to cash flow from operations. Although the FASB permits both the indirect and the direct methods, it prefers the direct method. The indirect method, however, is more widely used in practice.
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用间接法编制现金流量表。间接法将净利润调节为经营活动的现金流量。尽管美国财务会计标准委员会允许直接法和间接法这两种方法，但是它倾向于直接法。然而，间接法更多的使用在实务中。 维杰科财税 wjkcn.com
New Words 维特优财税 www.vtuz.com
financing activities 筹资活动 财务活动
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cash collection 现金收入 博思资讯
cash effects现金存款
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business transaction 商务交易 fjyfy.com 易风财税
FASB，FinancialAccountingStandardsBoard, 美国财务会计标准委员会 点晰财税
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