现金流量表的编制-讲解附例题解析.ppt

StatementofCashFlows

LearningobjectivesPrepareastatementofcashflowsinaccordancewithIAS7AnalyseastatementofcashflowsCriticallydiscusstheirstrengthsandweaknesses

ImportanceoftheCFSCashnotpickedupinIneStatementProfitdoesNOTequalcash“Cashisking!”IAS7Statementofcashflows

TheobjectiveoftheCFSRequirespaniestoprovideastandardisedreportontheircashgenerationandcashabsorptionduringtheaccountingperiod.UsefultouserstoassesstheabilityoftheenterprisetogenerateandutilisecasheffectivelyStewardshipFinancialadaptabilityPrimaryfinancialstatement

CFS–mainfeaturessimilartoyourownbankstatementsSummaryofcashreceipts/payments01Cash=notes,coins,depositsondemandCashequivalents=short-term,highlyliquidinvestmentsreadilyconvertibleintocashDefinitionof‘cash’and‘cashequivalents’02

Therelationshipbetweenthestatementoffinancialposition,theinestatementandthestatementofcashflowsStatementoffinancialpositionatthestartoftheaccountingperiodEquityCashandcashequivalentsStatementofcashflowsInestatementStatementoffinancialpositionattheendoftheaccountingperiodEquityCashandcashequivalents

FormatoftheCFSSpecifiedinIAS7(issued1992)ThreestandardheadingsOperatingactivitiesInvestingactivitiesFinancingactivitiesTwomethodsDirectmethodIndirectmethod

StandardlayoutofthestatementofcashflowsequalsplusorminusNetincrease(ordecrease)incashandcashequivalentsovertheperiodCashflows

fromoperatingactivitiesCashflows

frominvestingactivitiesCashflows

fromfinancingactivitiesplusorminus

Cashflowsfromoperatingactivities 76001Cashflowsfromfinancingactivities 12003Cashandcashequivatstartofperiod 27005Cashflowsfrominvestingactivities (300)02Netincreaseincashandcashequiv. 58004Cashandcashequivatendofperiod 85006￡000ExampleofaCFS

Tescoplc

Summarisedcashflowstatementforthehalfyearto26Au