要說的話,好長好長,我簡單一點可以嗎?
在做這張報表前,你要先完成兩張表,至少這樣比較方便,一是balance sheet/the statement of financial position(資產負債表/財務狀況表)一是profit-lose statement/the statement of financial performance(損益表/經營業績表)
我們說資金的流動是總體為了三個目的,因此CASH FLOW 也有三部分組成:operating activity, inventory activity, financing activity.
operating activity裡包括的因素有;interest received, interest payed, dividents received,accrued payable, accrued receivable
inventory activity:通常指對存貨的購買
financing activity:dividents payed,debenture,long-term loan等
(注意他對個人來說屬於投資,對企業來說是融資)
每一個要素的資料你都可以從前面介紹的兩張報表中找到.所以要分清楚每張表的要素
要說的話,好長好長,我簡單一點可以嗎?
在做這張報表前,你要先完成兩張表,至少這樣比較方便,一是balance sheet/the statement of financial position(資產負債表/財務狀況表)一是profit-lose statement/the statement of financial performance(損益表/經營業績表)
我們說資金的流動是總體為了三個目的,因此CASH FLOW 也有三部分組成:operating activity, inventory activity, financing activity.
operating activity裡包括的因素有;interest received, interest payed, dividents received,accrued payable, accrued receivable
inventory activity:通常指對存貨的購買
financing activity:dividents payed,debenture,long-term loan等
(注意他對個人來說屬於投資,對企業來說是融資)
每一個要素的資料你都可以從前面介紹的兩張報表中找到.所以要分清楚每張表的要素