Flow analysis of cash flows from operating activities

Compared with net profit, the cash flow from operating activities of an enterprise can better reflect the real operating results of the enterprise. For the analysis of cash flow from operating activities, we mainly start from the following two aspects:

1) Manipulation analysis of cash flow from operating activities.

The manipulation of the operating cash flow statement by enterprises is mainly through the following ways:

tampering with the nature of cash flows, whitewashing the cash inflow from financing activities as cash inflow from operating activities, putting operating expenses into investment activities, and disguising cash inflow from investment activities as cash inflow from operating activities, etc.;

In order to avoid the deterioration of the net operating cash flow in the annual accounting statements, the enterprise can allow the parent company or major shareholders to repay a large amount of accounts receivable at the end of the period or even pay the prepaid accounts in advance, and then return the funds to the parent company or major shareholders in various forms in the next period;

Discounting of bills receivable, discounting bills receivable is essentially a form of fund-raising by enterprises, and cannot improve the profitability and quality of income of enterprises;

With the use of payables, payables were targeted when there was little room for improving receivables.

2) Adequacy analysis of cash flow from operating activities.

Cash flow from operating activities is the most important cash flow that reflects a company's operating conditions, and it is the most important indicator to judge whether a company's operating conditions are healthy.

To put it simply, cash flow from operating activities refers to all transactions and events that are unexpected in the investment activities and financing activities of the enterprise. Business activities mainly include the sale of goods, the provision of services, the purchase of goods, the acceptance of services, the payment of wages and taxes, the repayment of accounts payable, notes payable and other inflow and outflow of cash and cash equivalents activities or events.

Business activities, the cash flow generated by business activities contains too many contents, please refer to the cash flow statement items for specific contents, which should refer to the cash received from the sale of goods and the provision of labor services.

The cash inflow from operating activities mainly includes:

1) Cash received from the sale of goods and the provision of labor services;

2) refund of taxes received;

3) Other cash received in connection with operations.

The cash outflow from operating activities mainly includes:

1) Cash for the purchase of goods and payment for labor services;

2) cash payments to and for employees;

3) Taxes and fees paid;

4) Other cash paid in connection with business activities.

Business activities refer to all transactions and events other than investment activities and fund-raising activities of enterprises.

The cash inflow from operating activities mainly includes:

1) Cash received from the sale of goods and the provision of labor services;

2) refund of taxes received;

3) Other cash received in connection with operations.

The cash outflow from operating activities mainly includes:

1) Cash for the purchase of goods and payment for labor services;

2) cash payments to and for employees;

3) Taxes and fees paid;

4) Other cash paid in connection with business activities.

Go to the Zhengbao platform for consultation and consultation, and there will be a professional explanation from the master.

Net cash flow from operating activities= Subtotal cash inflows from operating activities - Subtotal cash outflows from operating activities.

There are three types of cash flow from business operations, namely cash flow from operating activities, cash flow from investment activities, and cash flow from financing activities.

Preparation of cash flow statements.

The difficulty lies in determining the net cash flow from operating activities, because financing activities and investment activities are relatively small in the business of the enterprise, and the financial data is easy to obtain, so it is easy to fill in the cash flow items of these two activities and to ensure that the net cash flow results of these two activities are correct.

Cash flows fall into the following three categories:

1) Cash flow from operating activities. Business activities refer to all transactions and events other than investment activities and fund-raising activities of enterprises, including the sale of goods, the provision of labor services, and the operation of rock credit and simple leases.

Purchasing goods, receiving services, manufacturing products, advertising, promoting products, paying taxes, etc.

2) Cash flows from investing activities. Investment activities refer to the acquisition and construction of long-term assets of enterprises and those not included in cash equivalents.

The scope of investments and their disposal activities, including the acquisition or recovery of equity** investments, the purchase or recovery of bond investments, the purchase and construction and disposal of fixed assets and intangible assets.

and other long-term assets.

and 3) cash flows from financing activities. Financing activities refer to activities that lead to changes in the scale and composition of the company's capital and borrowings, including the absorption of equity capital, capital premiums, bond issuance, borrowed funds, and payment of dividends.

repayment of debts, etc.

1. Decrease (decrease: increase) of operating receivables.

Beginning of the period End of the period) Notes receivable (beginning of the period End of the period) Prepaid accounts (beginning of the period End of the period) Other receivables.

Beginning of the period Closing of the period) Expenses to be amortized (beginning of the period Closing of the period) Provision for bad debts.

Closing balance. 2. Increase in operating payables (decrease: decrease) Accounts payable (end of the period, beginning of the period) Accounts receivable in advance (end of the period, beginning of the period) Notes payable (end of the period, beginning of the period) Wages payable (end of the period, beginning of the period) Welfare payable (end of the period, beginning of the period) Tax payable (end of the period, beginning of the period) Other payables (end of the period, beginning of the period).

The analysis of the cash flow generated by the operation is as follows.

Cash inflows from operating activities.

Cash received from the sale of goods and the provision of services.

Businesses receive a refund of various taxes and fees.

Other cash received in connection with operating activities.

Cash outflow from operating activities.

Cash for the purchase of goods and payment for services.

Hail reputation paid to employees and cash paid on behalf of employees.

Other cash paid in connection with operating activities.

Cash flow from operating activities refers to the cash flow generated by all transactions and events other than investment activities and financing activities of the enterprise. It is the main ** of corporate cash.

What are the main cash flows from operating activities?

The cash flow from operating activities includes: cash received from the sale of goods and services, other cash received related to business activities, cash received from the purchase of goods and services, cash paid to and for employees, taxes and fees, and cash paid in connection with other business activities.

Operating activity ratio:

The operating activity ratio is the ratio that examines the results of various operations of an enterprise. There are mainly accounts receivable turnover rate, inventory turnover rate and asset turnover rate.

Accounts receivable turnover ratio is the average number of times accounts receivable are converted into cash over a certain period of time (usually a year).

Accounts receivable turnover ratio = net sales income for the current period (opening accounts receivable balance + closing accounts receivable balance) 2.

The inventory turnover ratio is the ratio of the main business cost to the average inventory balance of an enterprise in a certain period, and the leakage is used to reflect the turnover rate of inventory.

Inventory turnover ratio (times) = selling (operating) cost Average inventory.

The asset turnover ratio refers to the ratio of sales (operating) revenue to the average total assets of an enterprise in a certain period.

Asset Turnover Ratio = Total Sales Revenue Average Total Assets.

Hello, cash flow from operating activities = actual net cash from operating activities - income tax expense For example: the enterprise sold 10 million yuan of goods in January, the value-added tax rate is 17%, and the payment and transportation expenses received are 1 million yuan; In addition, it also obtained a subsidized loan of 2 million yuan from the bank. According to the regulations, this loan should be included in the "finance expense" account for the current period.

Since the interest rate of this loan is, the interest paid by the enterprise is 10,000 yuan. At the same time, the enterprise purchased fixed assets in the current year, and the borrowing method was installment, and the insurance premium of 10,000 yuan had been paid in advance. The accounting treatment of this transaction is as follows:

1) For the purchase and construction of fixed assets, the accounts such as "long-term payables - xx company" are debited, and the accounts of "construction in progress" and "raw materials" are credited; (2) Pay interest, debit the "financial expenses" account, and credit the "bank deposit" account.

It refers to the cash flow generated by all transactions and events other than investment activities and financing activities of the enterprise.

Generally: (1) cash received, 1. sales of goods and provision of services, content: cash received from the sale of goods and provision of services (including output tax, sales materials, and ** consignment business).

Basis: main business income, other business income, accounts receivable, notes receivable, accounts receivable, cash and bank deposits.

Formula: main business income + output tax + other business income (excluding rent) + accounts receivable (beginning to end) + notes receivable (beginning to end) + advance accounts receivable (end to beginning) + recovery of bad debts in the previous period (principal receipts and principal expenses are not considered) - provision for bad debts accrued in the current period - write-off of bad debts in the current period - cash discount - interest expense on bill discount - output tax on deemed sales - reduction in debt in kind + boot received.

2. Tax refund.

Contents: Refund of value-added tax, consumption tax, business tax, customs duties, income tax, education fee surcharge, basis: main business tax and surcharge, subsidy income, subsidy receivable, cash, bank deposits, 3 received other business activities, content:

Penalty income, personal compensation, operating lease income, etc., based on: non-operating income, other business income, cash, bank deposits, (2) cash payment, 1. Purchase of goods, acceptance of labor services, content: cash for the purchase of goods and acceptance of labor services (deducting the return of purchases, including input tax), basis:

Cost of main business, inventory, accounts payable, notes payable, prepaid accounts, formula: cost of main business + input tax + other business expenses (excluding rent) + inventory (end to beginning) + accounts payable (beginning to end) + notes payable (beginning to end) + prepaid accounts (end to end) + inventory loss + inventory requisition, investment, sponsorship of the project - inventory received from non-cash offset - non-material consumption (labor, water and electricity, depreciation) in the cost - inventory received from investment and donation - input tax as purchase +2. Pay the premium, content: wages, bonuses, allowances, labor insurance, social insurance, housing provident fund, and other welfare expenses paid to employees (excluding retirees, in others), basis:

Wages payable, welfare expenses payable, cash, bank deposits, formula: wages and welfare expenses in costs, manufacturing expenses, and management expenses + reduction in wages payable (beginning to end) + reduction in welfare expenses payable (beginning to end), 3. Various taxes and fees paid, content: value-added tax, consumption tax, customs duties, income tax, education fee surcharge, mineral resources compensation fee, "four taxes" and other taxes and fees actually paid in the current period (including the previous period, current period, and later period, excluding the cultivated land occupation tax included in the assets), basis:

Taxes payable, management expenses (stamp duty), cash, bank deposits, formula: income tax + main business tax and surcharge + paid value-added tax, etc., 4. Payment of other business activities, content: fine expenses, travel expenses, business entertainment expenses, insurance expenses, operating lease expenses, etc., basis:

Manufacturing expenses, operating expenses, administrative expenses, non-operating expenses.