The Cash Flow Statement and Decisions John （现金流量表和决定约翰）.pdf

C H A P T E R T H I R T E E N The Cash Flow Statement and Decisions ReviewReview Previous chapters examined the information provided by the income statement, balance sheet, and statement of changes in owners’ equity. In addition, a brief introduc- Where This Chapter Fits tion to the cash flow statement was provided in Chapters 2 and 3. Where This Chapter Fits This chapter examines the cash flow statement in depth and focuses on how the information provided by this important statement is used for financial decisions. Looking Ahead Chapters 14 and 15 complete an in-depth look at the Looking Ahead financial statements and how the information provided is useful for decision making. 492 The Personal View The Business View Why am I always broke? My job pays a de- The German company Siemens is a $60 cent salary, but somehow I never have billion conglomerate that manufactures cash when I need it. I get paid on the first everything from power stations to semi- of the month, but most of that goes for rent conductors. The company is known for its and food. My car payment is due on the expert cash management and earns as tenth, but I don’t get paid again until the fif- much from interest income as from manu- teenth. Once I make my car payment and facturing. It is sometimes regarded as “a pay the late charges,