How do you calculate these three items in the cash flow statement?

1. The decrease in inventory The beginning of the balance sheet The end of the period, if the end of the period is greater than the beginning of the period, fill in the negative number (minus: increase);

2. Decrease in operating receivables The beginning of the balance sheet (accounts receivable, prepaid accounts, notes receivable, interest receivable, dividends receivable, and other receivables) (accounts receivable, prepaid accounts, notes receivable, interest receivable, dividends receivable, and other receivables sum) of the beginning of the period (account receivable, prepaid accounts, notes receivable, interest receivable, dividends receivable, and other receivables) of the end of the period, if the result of the calculation is that the end of the period is greater than the beginning of the period, fill in the negative number (minus: increase);

3. The beginning of the period of the increase in operating payables (accounts payable, accounts receivable, notes payable, employee remuneration payable, taxes payable, interest payable, dividends payable, and other payables) (accounts payable, accounts receivable, notes payable, employee remuneration payable, taxes payable, interest payable, dividends payable, and other payables) shall be filled in with a negative number (minus: increase) if the result of the calculation is that the end of the period is less than the beginning of the period.

Decrease in inventories: Balance sheet inventory at the end of the period - beginning of the period (positive is an increase, negative is a decrease).

Receivables include accounts receivable, notes receivable, and other receivables.

Payables include bills payable, accounts payable, wages payable, and taxes payable.

Cash flow statement.

The main formulas are:

1. "Net cash and cash equivalents" in the cash flow statement = the closing amount of "monetary funds" in the asset responsibility statement - the beginning amount.

2. "Cash received from the sale of goods and provision of labor services" in the cash flow statement = "main business income" + "other business income" + tax payable calculated according to the income statement ("main business income" + "other business income") + balance sheet.

("Accounts receivable.

Beginning of the period - the end of the period of "accounts receivable") + (the beginning of the period of "notes receivable" - the end of the period of "notes receivable") + (the end of the period of "accounts receivable" - the beginning of the period of "accounts receivable") - the provision for bad debts in the current period.

3. In the cash flow statement, "cash for purchasing goods and accepting payment for labor services" = "main business cost" + "other expenditures" in the income statement + "inventory" ending value in the balance sheet - "inventory" opening value) + tax payable (VAT payable - input tax) + (accounts payable" beginning number - "accounts payable" end number) + (notes payable" beginning number - "notes payable" end of the period) + (prepaid accounts at the end of the period - "prepaid accounts" at the beginning of the period).

4. "Cash paid to and for employees" in the cash flow statement = the end of the period of "wages payable" in the balance sheet - the beginning of the period + the end of the period of "welfare expenses payable" - the beginning of the period (now unified in the "employee remuneration payable" accounting) + the total amount of wages and benefits paid to employees in the current period. (included in selling expenses, administrative expenses).

5. "Taxes and fees paid (excluding cultivated land occupation tax and returned value-added tax and income tax)" in the cash flow statement = "income tax" + "main business tax and surcharge" in the profit and loss statement.

Tax payable (VAT payable - tax paid) (taxes calculated from the operating income in the income statement for the current period).

6. "Other cash paid related to operating activities" in the cash flow statement = expenses after excluding various factors: accumulated depreciation of "management expenses + sales expenses + non-operating income - non-operating expenses - balance sheet" in the income statement.

The amount of the increase (the end of the period - the beginning of the period) (i.e. the depreciation included in the expenses, which is not paid in cash in the current period)" - wages in the expenses (reflected in the "cash paid for employees").

7. "Cash received or paid for recovery or payment of investment" in the cash flow statement = the number of changes in the "short-term investment" and various long-term investment accounts in the balance sheet.

8. In the cash flow statement, "cash received from dividends and bond interest" = the amount of "investment income" in the income statement - the end of the "dividend receivable" in the balance sheet - the beginning of the period - the end of the "interest receivable" - the beginning of the period.

Cash outflow is also known as net cash flow. The basic calculation formula is: net cash flow Xiangchun San = cash inflow - cash outflow.

Net cash flow reflects the results of cash inflows and outflows of cash in a certain period of time. In terms of volume, it is the difference between cash inflows and cash outflows based on the principle of realization of receipts. There are two types of net cash flow: operating and investment.

Operating net cash flow is the cash inflow of the existing enterprise under the normal operating conditions. A description of the outflow activity. It is generally used for the overall valuation of enterprise assets, and some are also used for the overall valuation and individual valuation of intangible assets.

The calculation formula is as follows: operating net cash flow = net profit + depreciation - additional investment investment net cash flow is a description of the cash inflow and outflow during the entire life cycle of the enterprise to be newly built, expanded and reconstructed during the construction period, production period and production period. The formula for its calculation is:

Investment-based net cash flow = investment-type cold cash inflow - investment-type net cash outflowInvestment-type net cash inflow = sales revenue + residual value of fixed assets** + current assets**Investment-type net cash outflow = fixed asset investment + injected working capital + operating costs + sales tax and surcharge + income tax + special** The most commonly used technology asset valuation is investment-based net cash flow. This indicator can be divided into total investment cash flow, own capital cash flow, domestic investment cash flow and foreign investment cash flow according to the capital **. In valuation practice, because the profitability of the technology assets is evaluated rather than the vesting of the profits, the net cash flow of the entire investment is generally used as the expected return.

Cash flow calculation formula: net cash flow NCF=Operating incomeCash-out costsIncome tax；Net cash flowNet profit is discussedDepreciation (operating income, related cash flows, depreciation) * (1-tax rate) + depreciation; The second formula is commonly used, and attention is paid to depreciation provision.

Cash flow in the engineering economy is the difference between cash inflows, outflows, and inflows and outflows (also known as net cash flows) that actually occur in the proposed project at various points in time throughout the project calculation period. Cash flow is generally based on the interest calculation period (year, quarter, month, etc.) as the unit of time, using a cash flow chart or cash flow statement.

to represent. <>

Influencing factors. Cash flow refers to the amount of cash inflows and outflows of a business in a certain period. For example: sales of goods, provision of services, ** fixed assets.

recovering investment, borrowing funds, etc., to form the cash inflow of the enterprise; The cash outflow of the enterprise is formed by purchasing goods, accepting labor services, purchasing and building fixed assets, investing in cash, and repaying debts.

Cash flow is a very important indicator to measure whether the business is doing well, whether there is enough cash to repay debts, and the liquidity of assets. The daily noise of a company's business operations is an important factor affecting cash flow, but not all operating operations affect cash flow.

The formula for the cash flow statement calculation formula:

Cash received from the sale of goods and the provision of labor services = income from the main business of the income statement (1+17%) + income from other operations of the income statement + (the opening balance of notes receivable - the closing balance of notes receivable) + (the opening balance of accounts receivable - the closing balance of accounts receivable) + (the closing balance of accounts receivable - the opening balance of accounts receivable) - the closing balance of bad debt provision for accounts receivable.

Determine the net cash flow of investing activities in the main table.

1.Cash received from the investment is recovered.

Short-term investment at the beginning of the period - at the end of the short-term investment period) + (at the beginning of the long-term equity investment period - at the end of the long-term equity investment period) + (at the beginning of the long-term debt investment period - at the end of the long-term debt investment period).

In this formula, if the opening number is less than the closing number, the cash item paid for the investment is included.

2.Cash received from investment income.

Income statement investment income - (interest receivable at the end of the period - interest receivable at the beginning of the period) - (share receivable at the end of the period - dividend receivable at the beginning of the period).

3.Net cash received from disposal of fixed assets, intangible assets and other long-term assets.

The credit balance of the fixed assets clearance bridge + (the end of the period of intangible assets - the beginning of the period of intangible assets) + (the end of the period of other long-term assets - the beginning of other long-term assets).

4.Other cash received in connection with investing activities.

Such as recovering the principal of financial leasing equipment.

Summary. After coupon 14

Get a VIP exclusive ticket.

Open VIP to enjoy discounts and save immediately.

Opened vip@ Junsheng QM

The cash flow statement is calculated as follows:

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

Main business income + tax payable (VAT payable - output tax) + accounts receivable (opening balance - closing balance) + notes receivable (opening balance - closing balance) - accounts receivable (opening balance - closing balance) - bad debt provision for the current period.

2. Cash for the purchase of goods and the provision of labor services.

Cost of Principal Business + Tax Payable (VAT Payable - Input Tax) + Accounts Payable (Opening Balance - Closing Balance) + Notes Payable (Opening Balance - Closing Balance) - Prepaid Accounts (Opening Balance - Closing Balance) - Inventory - Wages and benefits and depreciation expenses included in production costs, manufacturing expenses and depreciation in the current period.

3. Cash paid to and for employees.

Wages and benefits in production costs, manufacturing expenses, and administrative expenses + wages payable (opening balance - closing balance) + benefits payable (opening balance - closing balance) - benefits payable

The formula for calculating each item in the cash flow statement.

After 22 coupons 14 receive coupons VIP exclusive coupons to open VIP to enjoy discounts, save 8 to open vip@ Junsheng QM cash flow statement calculation formula is as follows: 1. Cash received from the sale of goods and provision of labor services = main business income + tax payable (VAT payable - output tax) + accounts receivable (opening balance - closing balance) + notes receivable (opening balance - closing balance) - accounts receivable (opening balance - closing balance) - bad debt provision accrued in the current period 2, cash paid for the purchase of goods and services =Cost of sales + tax payable (VAT payable - input tax) + accounts payable (opening balance - closing balance) + notes payable (opening balance - closing balance) - prepaid accounts (opening balance - closing balance) - inventory - wages and benefits and depreciation included in production costs and manufacturing expenses in the current period 3, cash paid to and for employees = wages and benefits in production costs, manufacturing expenses and administrative expenses + wages payable (opening balance - closing balance) + benefits payable (opening balance - closing balance) + welfare expenses payable (opening balance - opening balance - Closing Balance) - Benefits Payable

Expenditure in the construction project (opening balance - closing balance) 4, the taxes paid = income tax + main business tax and surcharge + tax payable (value-added tax - tax paid) 5, other cash paid related to business activities = operating expenses + other management expenses 6, cash received from recovering investment = short-term investment credit amount + short-term ** investment income recovered together with the principal.