财务会计 双语教学 Financial Accounting Weygandt Kieso Kimmel ch14财务会计 双语教学 Financial Accounting Weygandt Kieso Kimmel ch14.pptVIP

Cash inflows: From sale of goods or services From return on loans (interest received) and on equity securities (dividends received) Cash outflows: To suppliers for inventory To employees for services To government for taxes To lenders for interest To others for expenses Cash inflows: From sale of property, plant, and equipment From sale of debt or equity securities of other entities From collection of principal on loans to other entities Cash outflows: To purchase property, plant, and equipment To purchase debt or equity securities of other entities To make loans to other entities Cash inflows: From sale of equity securities (companys own stock) From issuance of debt (bonds and notes) Cash outflows: To stockholders as dividends To redeem long-term debt or reacquire capital stock 1. Issuance of common stock to purchase assets. 2. Conversion of bonds into common stock. 3. Issuance of debt to purchase assets. 4. Exchanges of plant assets. Needed to prepare cash flow statement: Comparative balance sheet Current income statement Additional information. 17 14 * John Wiley Sons, Inc. Financial Accounting, 5e Prepared by Kurt M. Hull, MBA CPA California State University, Los Angeles Weygandt, Kieso, Kimmel CHAPTER 14 STATEMENT OF CASH FLOWS STUDY OBJECTIVES After studying this chapter, you should understand: Analysis Direct method Indirect method Operating, investing, and financing activities Usefulness of the statement of cash flows STUDY OBJECTIVE 1 USEFULNESS OF CASH FLOW STATEMENT The cash flow statement reports CASH RECEIPTS and CASH PAYMENTS from OPERATING, FINANCING, and INVESTING activities. The cash flow statement helps users assess: Ability to generate future cash flows Ability to pay dividends and meet obligations Why net income is different from operating cash flows Cash investing and financing transactions STUDY OBJECTIVE 2 OPERATING CASH FLOWS STUDY OBJECTIVE 2 INVESTING CASH FLOWS STUDY OBJECTIVE 2 FINANCING CASH FLOWS SIGNIFICANT NON-CASH ACTIVI