What is the correspondence between the positive statement and the supplementary information of the c

Net cash flows from operating activities calculated in the Schedule and Master Statements.

Cash and cash equivalents.

The net increase should be equal.

For cash flow statements.

One of the items that can be directly seen is that it is calculated in the positive table.

5. The net increase in cash and cash equivalents must be equal to the value of the net increase in cash and cash equivalents calculated in the supplementary information. There is no direct correlation with the other data.

The supplementary information serves as a supplementary explanation and is set up to enable the users of the report to have a more comprehensive understanding of the financial changes of the enterprise. The supplementary information attached to the table is to make the net profit.

In the treatment of cash flow adjusted to operating activities, it is possible to check whether the cash flow from operating activities in the positive statement is calculated correctly. Generally, supplementary information is provided when a cash flow statement is prepared.

The net flow of mainly empirical activities should be equal.

The significance of the supplementary statement of cash flow is to supplement the preparation of supplementary information of the cash flow statement. It is the increase or decrease in the cash (including bank deposits) of a business or institution over a fixed period of time (usually quarterly or annual).

The cash flow statement is mainly intended to reflect the impact of each item in the balance sheet on cash flow, and is divided into three categories of activities according to its use: operation, investment and financing. A cash flow statement can be used to analyze whether a business or organization has enough cash to meet expenses in the short term.

The formula for calculating the financial expenses in the net cash flow from operating activities in the supplementary information of the cash flow statement is as follows:

Finance Expenses Interest expense Discount interest on notes receivable.

The amounts in the cash flow statement are calculated on the basis of cash received or paid in cash and cash equivalents, rather than on the accrual basis of interest.

1. The main table is divided into three parts, business activities, investment and financing. See if these three sections are complete.

Procedure for reconciling data:

1- Net increase in cash and cash equivalents in the Schedule, determine the net increase in cash and cash equivalents in the main table** based on this figure;

2- Cash flow deducts the part of investment, deducting the part of financing = net cash flow from operating activities;

3- Net cash flows from operating activities in the Schedule is equal to Net cash flows from operating activities in the main statement.

Second, the supplementary information is to adjust the net profit to the cash flow of operating activities, and its adjustment can be roughly summarized into two categories:

1. The impact on profit and cash flow caused by business activities is not synchronized;

2. Investment activities and fund-raising activities affect profits.

3. The net cash flow from operating activities calculated by the supplementary information is to be compared with the net cash flow from operating activities on the main table, and it is definitely not to compare the change in cash allowance (equivalent) by adding and subtracting the figures calculated from the supplementary information.

Cash flow statement.

to the balance sheet and income statement.

The supplementary role of the balance sheet reflects the financial status of the enterprise at a certain point in time, which is the use of funds and the status of funds in the previous terms; The income statement reflects the operating results of the enterprise over a period of time; These two tables are based on the accrual basis of accounting.

The formation of the preparation cannot reflect the cash flow of the enterprise for a period of time; The cash flow statement is prepared according to the cash basis, and the macro world makes up for the shortcomings of the first two statements, showing the actual cash received and used by the enterprise for a period of time, and the balance at a certain point in time is the cash that the enterprise can still use; The cash flow statement is a bridge connecting the balance sheet and the income statement, and it plays a role as a link.

The cash flow statement reflects the use of various cash in a period of time, which is divided into cash in operating activities, cash in investment and cash in financing, and investors can judge the operation of the enterprise according to the use of these three types of funds. Cash in operating activities: that is, the cash flow generated when selling commodities in the company's main business.

Good or accounts receivable.

Less, indicating that the company's production is in good condition. Cash in investment activities: refers to the large amount of cash invested when a company expands its scale.

When analyzing the cash in the investment, it should be combined with the project analysis of the company's investment. For example, if the funds spent on the project are greater than the funds returned by the project, the cash flow is negative, and in the long run, the project cannot bring profits, and the enterprise will have difficulty in repaying its debts.

A cash flow statement is a financial statement.

is one of the three basic reports that expresses the increase or decrease in an institution's cash (including bank deposits) over a fixed period of time (usually monthly or quarterly). The appearance of the cash flow statement is mainly to reflect the impact of each item in the balance sheet on the cash flow, and is divided into three categories of activities according to its use: operation, investment and financing. A cash flow statement can be used to analyze whether an organization has enough cash to meet expenses in the short term.

International Financial Reporting Standards.

Bulletin No. 7 regulates the preparation of cash flow statements.

Hello! Cash flow statement.

Finance costs in the supplementary information.

Refers to financial expenses that are not part of the business activity. Supplementary information is on net profit.

and adjust it to cash flow from operating activities. However, the financial expenses include investment, fund-raising and business activities, so the item "financial expenses" in the supplementary information should be added as "financial expenses that do not belong to business activities". The financial expenses incurred by an enterprise can be attributed to business activities, investment activities and fund-raising activities respectively.

For the financial expenses incurred by operating activities, if it affects both net profit and cash flow from operating activities.

do not need to be adjusted; If the business that affects the net profit but does not affect the cash flow of operating activities should be completed by adjusting the operating items themselves, such as the bill receivable discounting business (without recourse), the amount credited to the "financial expenses" should be completed by adjusting the "decrease (decrease: increase) of the operating receivables". For the financial expenses arising from investment activities and financing activities, which only affect the net profit, but do not affect the cash flow of operating activities, they should be adjusted on the basis of the net profit.

In other words, the financial costs related to investment activities and financing activities should be added back in full, and the financial costs related to operating activities should not be considered. This item can be calculated based on the analysis of the amount incurred in the "Finance Expense" account.

Fill in the interest expenses paid by your organization to raise funds, excluding other expenses such as bank interest income such as buying cheques.