现金流量表-经营活动（Cash flow statement - operating activities）.docVIP

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现金流量表-经营活动（Cash flow statement - operating activities）.doc

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现金流量表-经营活动（Cash flow statement - operating activities） Cash flow arising from the production and management of the cash flow statement Cash flow arising from production and operation Cash received from the sale of goods or services [to help understand the formula: assume that all sales of goods and services of the whole revenue is for trading in cash, so the sales of goods or services received cash = business income + VAT: but the real life is not like this, so we should adjust to this formula is the adjustment of various receivables, pre there are a variety of special collection business] Sales of goods or services received cash = business income + VAT - the current accounts receivable increased number of bills receivable for the period increased the amount of accounts receivable in advance for the period + + to increase the number of special adjustment operations. Note: the current decrease in receivables (the net increase in the current accounts receivable) is not a good one. It is usually expressed in terms of the formula: Sales of goods or services received cash = business income + VAT - accounts receivable (the final number number at the beginning of the period) - (the final number of notes receivable beginning number) + Ar (final number beginning) + special adjustment of business. Formula deduction: 1 when sales occur: Credit: bank deposits (cash in stock) Accounts receivable Bills receivable ............ Credit: business income 2, when the collection of receivables Credit: bank deposits (cash in stock) Credit: accounts receivable Bills receivable 3, borrow: bank deposits (cash in stock) Credit: accounts receivable By: accounts receivable Credit: business income Tax payable - payable VAT (output tax) According to the theory that borrowing is better than borrowing, borrowing is equal, we can draw the conclusion that... Formula 1: Bank deposits (cash) + accounts receivable (borrow) + notes receivable (borrow) = revenue + VAT (output tax) + receivables (credit)