about cash flow statement ( indirect method)

2006-11-01 10:20 am
我想問 c點解ash flow statement 既indirect method
會將d 數 由-變+ 由 +變- 既 ....
點解調整??

回答 (1)

2006-11-01 6:39 pm
✔ 最佳答案
點解調整?
because 想知道有多少錢(cash on bank/hand)在手上.

d 數 由-變+ 由 +變-
for example:
depreciation which is a non cash payment,因為無實際付款,只是估計,so it will add back.
increase in creditor,因為這表示你欠人錢,本來要付款,但你無做,so 有額外錢在手上,so it will add back on cash flow statement.
參考: me


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