Please help: Abt Cash flow statment?

2014-05-30 1:44 pm

i have a exam question, i have no idea how to do.
Can anyone help me plz?

Explain the difference between operating activities, financing activities and investing activities in a cash flow statement. Provide at least 2 examples of each stating if the example you give is an inflow or an outflow.

回答 (2)

[匿名]

2014-05-31 12:19 pm

✔ 最佳答案

Cash Flow from Operating Activities (CFO)
CFO is cash flow that arises from normal operations such as revenues and cash operating expenses net of taxes.
1) cash sales (or collection of account receivable)- inflow
2) purchase of materials (or payment on accounts payable) - outflow

Cash Flow from Investing Activities (CFI)
CFI is cash flow that arises from investment activities such as the acquisition or disposition of current and fixed assets.
1) sale of equipment - inflow
2) purchase of new vehicle - outflow

Cash flow from financing activities (CFF)
CFF is cash flow that arises from raising (or decreasing) cash through the issuance (or retraction) of additional shares, short-term or long-term debt for the company's operations.
1) issue / sell stock in the company - inflow
2) repay debt - outflow

參考: http://www.investopedia.com/exam-guide/cfa-level-1/financial-statements/cash-flow-statement-basics.asp

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[匿名]

2014-12-09 8:15 am

hard issue. search using google and yahoo. just that will help!

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