我想知道什麼時候要做cash flow statement

是不是每間公司的set of financial statement 都一定要做 cash flow statement,有沒有standard 規定
An entity is required to prepare a cash flow statement and present it as an integral part of its financial statements in accordance with the HKAS 7 " Cash Flow statements".

什麼時候要做cash flow statement
一般都是年尾就要做

A cash flow statement, together with the rest of the financial statements, provides information to the users of the financial statements to :

a. evaluate an entity's changes in net assets, financial structure and ability to affect the amoints and timing of cash flows in order to adapt to changing business environment.

b. assess the ability of the entity to generate cash and cash equivalents

c. develop models to assess and compare the present calue of the future cash flows of different entities

d. enhances the comparability of performance of different entities because it ignores the effects of using different accountung treatments for the same transactions and events

e. evaluate of the amount, timing and certainty of future cash flows

f. check the accuracy of past assessments of future cash flows: and

g. examine the relationship between profitability and net cash flow and the impact of changing prices.

通常都係年尾做所有financial document時要做的,而financial document包括了balance sheet, income statement, 同cash flow statement.

一般黎講,公司每一天,每一個月都要做左每個月的document,咁年尾group埋一齊就可以架喇。

而通常開舖前,做一份business plan,都有cash flow budget, budgeted income statement 同埋budgeted balance sheet,呢個就係predict未來公司的前景。

如果公司想問bank借錢都要交出呢d資料俾佢地批架。

cash flow statement
trading and profit and loss
balance sheet
等等
都要係Financial Year End做
因為account standard係要做

You will have to prepare the Cash Flow Statement at the Financial Year End.