Which item of cash flow is the interest on the deposit

3. Cash flow is an important concept in modern finance, which refers to the general term of cash inflow, cash outflow and total amount generated by an enterprise in a certain accounting period in accordance with the cash receipt and payment system, through certain economic activities (including business activities, investment activities, financing activities and non-recurring projects). That is: the amount of cash and cash equivalents in and out of the enterprise in a given period.

4. The interest on bank deposits is included in the current financial expenses, and the second is included in (offsetting) the cost of purchasing and constructing assets.

According to the current accounting system for enterprises, except for the borrowing costs incurred for the special borrowing for the purchase and construction of fixed assets, all other borrowing costs should be recognized as expenses in the current period and directly included in the financial expenses of the current period. For the sake of simplifying accounting, before the purchased fixed assets reach the intended usable state, the financial expenses (minus interest income) incurred in a small amount can be directly included in the current financial expenses.

It can be seen that except for the interest on the deposit of the fund account specially established for the purchase and construction of assets (and before the assets reach the expected usable state) should be included (offset) in the cost of the project, the rest should be directly included in the financial expenses of the current period.

1. The interest income belonging to the construction period shall be entered when the interest is received

Borrow: bank deposit - ** account.

Credit: Expenditure on capital construction - expenses to be amortized - **

2. Interest income during the non-construction period should be made as an entry

Borrow: Bank Deposit - **Account Loan: Financial Expenses.

1. If you only refer to the daily handling fees and interest income, in practice, it is based on operation, but the theory is financing.

2. The interest on the deposit is put into the "financial expense" of the cash flow.

It should be included in the item "Other cash received in connection with operating activities". It reflects other cash inflows received by enterprises related to operating activities, such as penalty income, interest income, cash income compensated by individuals in the loss of current assets, etc. This item can be filled in according to the record analysis of "cash", "bank deposits", "non-operating income" and other accounts.

Net cash flow from operating activities" in "Other cash received in connection with operating activities".

Interest expense is not initialCash flow

The initial cash flow generally consists of several parts such as the source:

1. Fixed assets.

on investment. Including the purchase or construction cost of fixed assets, transportation costs and installation costs.

2. Current assets.

on investment. It includes investments in current assets such as materials, work-in-progress, finished products and cash.

3. Other investment expenses. It refers to the staff training fees, negotiation fees, registration fees, etc. related to long-term investment.

4. Income from the sale of original fixed assets. This mainly refers to the cash income from the sale of the original fixed assets when the fixed assets are renewed.

Closing cash flow refers to:Investment projectsThe cash flow incurred at the end of the year mainly includes:

1. The residual value income of fixed assets or the purchase of hail and potatoes.

2. The recovery of the original funds advanced on various current assets.

3. Income from the sale of land that has been discontinued.

Because cash in the cash flow statement is broadly defined and includes cash on hand and bank deposits. Withdrawals and cash deposits are only internal changes and do not affect the cash flow statement.

A cash flow statement provides evidence of whether a company is operating healthily. If a company's cash flow from operating activities is not sufficient to pay dividends and maintain the productive capacity of its equity capital, it will have to borrow money to meet these needs.

The cash flow statement reveals the company's inherent development problems by showing the shortfall in cash flow generated in operations and the need to borrow to pay dividends that cannot be sustained permanently.

In general, the interest amount on bank deposits is very small.

According to the new Accounting Standard for Business Enterprises No. 31 - Cash Flow Statement, the interest on the deposit of the enterprise's own funds in the bank should be reflected in the cash flow statement "cash flow from operating activities: other cash received related to operating activities".

The cash flow statement is a statement that reflects the dynamic situation of cash inflow and cash outflow of a company in a certain period of time Through the cash flow statement, it can summarize the impact of operating activities, investment activities and financing activities on the cash flow and outflow of the enterprise, and provide a better basis for evaluating the realized profits, financial status and financial governance of the enterprise than the traditional income statement.

According to the new Accounting Standard for Business Enterprises No. 31 - Cash Flow Statement, the interest on the deposit of the enterprise's own funds in the bank should be reflected in the cash flow statement "cash flow from operating activities: other cash received related to operating activities".

In our unit, the interest on bank deposits is included in the cash flow column, and according to the accounting standards for business enterprises, the cash flow is included in the business operation and deposit income, and the cash flow of the enterprise reflects the proportion of cash in and out of the enterprise account.

The amount of cash appreciation given to executives based on share-based payment schemes.

Summary. Depositing cash in a bank or using cash to buy bonds maturing in two months are all internal fund transfers between cash items and will not increase or decrease cash flow.

The cash flow of cash deposited in the bank can be divided into cash flow from operating activities. According to the cash flow of the enterprise, the cash flow can be divided into three categories: cash flow generated by operating activities, cash flow generated by investment activities and cash flow generated by financing activities. Specifically, the analysis of the cash flow statement can be carried out from the following five aspects.

The cash flow statement divides cash flow into cash flows from operating activities, investment activities and financing activities, and is based on cash inflows

Depositing cash in banks and using cash to buy bonds maturing in two months are all internal fund transfers between cash items and will not increase or decrease cash flow soon.

According to the new "Accounting Standard No. 31 - Cash Flow Statement", the interest on the deposit of the company's own funds in the bank should be reflected in the cash flow statement "cash flow from operating activities: other cash received related to operating activities". The interest on corporate bank deposits needs to be filled in the cash flow statement after the interest is actually received, and if the interest is only accrued, it does not need to be filled in the cash flow statement.

The cash flow statement is an accounting statement, which is used to reflect the inflow and outflow of cash and cash equivalents in a certain accounting period. The accounts included in the cash flow statement generally include Jing Zhi, cash in hand, silver bank deposits, other monetary funds, etc. Therefore, the bank deposit account belongs to a type of funds accounted for in the cash flow statement.