-
This is the indirect method (the direct method is that a cash transaction is included in a cash flow).
Adjust PBT to Operating Cash Flow
Then all those that affect the profit but do not belong to the operating cash flow should be adjusted.
-
Net profit before tax minus investment income, which is just a categorical question in the statement of cash flow.
Investment income should be in the category of cash & cash equivalent generated from investment activities, not from operating activities
-
It's similar to the legendary flashback, which is the indirect preparation of financial statements, which is that you've got a junior accountant who has done it, and then there's some question of how you, as the accounting supervisor, are going to guide him, making changes.
-
Welcome to the forum to communicate with the forum name, my username
-
Income taxes paid is what you really give, and it's right to subtract it from the cash flow statement.
Regarding the disposal of fixed assets, suppose that the original value of a fixed asset is 100, and it has been depreciated by 60 at the beginning of the year, and it has been depreciated by 10 this year, and it is sold at the end of the year to get 50 cash.
**Relatively small, click to see the big picture...
1. Understand how to prepare a cash flow statement.
2. Calculate the current year's change amount for each account in BS.
In this question, there are two changes for the year, i.e., depreciation of 10 and a net difference of 30 after selling (if the debit is negative, then it will be placed on the right side of the T-shaped account and listed as the positive number of credits).
3. List accounting entries for each change amount.
As shown in the image above.
4. Transfer the figures in the income statement (p l) and the cash figures in the entries to the cash flow statement (cf).
Expenses or losses are "added" to the CF and profits are "subtracted" from the CF. For cash, adding is adding, and subtracting is subtracting. Except for BS subjects other than cash, you do not need to pass the CF.
1.Taxonomy. Because it is necessary to remember that the policy and the amount are relatively large, it is easy to be confused many times. >>>More
Windows 7 Chinese files or folders can be managed using Explorer or the "My Computer" window. >>>More
Is the file encrypted? If not,Then select xp when you choose the system when you boot up.,After you go in, just install the source file backup.,The file backup after installation is useless, it should be a backup.,You didn't put the system of the game's installation file with the suffix (.dll), and there are also registration files in the system that are not backed up, and you can go to the system's c: >>>More
1) is a system of ternary equations:
When x=-1, y=0;Substituting y=ax +bx+c, we get 0=a(-1) +b(-1)+c, that is, a-b+c=0. >>>More
Beethoven, a world-famous ** artist, finally composed a symphony after going through many tribulations.