What accounts are not recorded in the cash flow statement in the cash flow statement

Depending on the nature of the prepayment, you will need to decide where to fill in.

The part of the acquisition and construction of fixed assets, intangible assets and other long-term assets shall be reflected in the "cash paid for the acquisition and construction of fixed assets, intangible assets and other long-term assets".

The part of the purchase of raw materials and inventory goods shall be reflected in the "cash for the purchase of goods and payment for services".

Other expenditures, such as the purchase of office supplies, should be reflected in "other cash payments related to operating activities".

Fill in the column "Cash for the purchase of goods and payment for services".

Summary. Advance receivables belong to the income received in advance, so they should be recorded as the first item in the cash flow statement, cash received from the sale of goods and the provision of services.

The cash flow statement describes the types of cash flows, so there is cash received from the sale of goods and services, and it is not included in income until the sales are realized later.

In contrast to the case of receivables, cash received in receivables is previously recorded as income and received at a later date.

The correspondence between cash flow and income (profit) is adjusted by the attached table of the cash flow statement.

How advance receivables are included in the cash flow statement.

Pro, the advance receivables belong to the income received in advance, so it should be recorded as the first item of the cash flow statement, the cash received from the sale of goods and the provision of labor services. The cash flow statement describes the types of cash flows, so there is cash received from the sale of goods and services, and it is not included in income until the sales are realized later. Contrary to the situation of accounts receivable, the cash received from accounts receivable is the correspondence between cash flow and income (profit) that was previously recorded in income and received later, and is adjusted by the schedule of the cash flow statement.

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The portion of cash received from the purchase of goods and services in the net cash flow from operating activities.

Cash received from the sale of goods and the provision of labor services = main business income + output tax + other business income (excluding rent) + accounts receivable (beginning to end) + notes receivable (beginning to end) + accounts receivable (end to beginning) + bad debts written off in the previous period (principal receipts and principal expenses are not considered) - provision for bad debts accrued in the current period - bad debts written off in the current period - cash discount - interest expense on bill discounting - output tax on deemed sales - reduction in debt in kind + boot received.