✔ 最佳答案
其實cash flow statement喺有兩part, 一part係notes to cash flow statement, 主要係reconcilied profit before tax 去到 cash generate from operating activities,而另一part就係由cash generate from operating activities 到 net cash flow for the year。
點解要減 interest paid,係因為interest可能喺operating nature,即係要應付日常開支而借嘅錢,而另一個可能就係因為要做融資/投資而借嘅錢。ssap冇規定公司要點規劃interest 嘅nature,所以有d公司會喺cash generate from operation後面加翻interest paid,但另一d公司就會喺net cash flow from financing activities 度加翻,其實冇乜所謂。
至於點解要- increase in inventories 同 - decrease in trade receivables,係因為你賺到100蚊,你嘅cash未必多咗100蚊,因為你有d錢責咗係ar同stock嗰度,所以如果你inventories多咗,即係話有多d錢責咗喺stock度,如果你ar細咗,即係有d錢回咗翻嚟,所以要做adjustment。
可能講得唔係好清楚,不過你要攪清楚,呢兩個數係一個比較舊年嘅數,所以要咁樣adjust。而cash flow只不過要由你話你賺咗$x去recon翻你d錢究竟去咗邊。