留学生如何编制现金流量表？

现金流量表是财务中最重要的报表之一，但是如何编制现金流量表却是财务会计学习中的重难点，也是我们留学常遇到的过作业类型之一。本篇除了解释一些有关现金的重要概念外，后半部分会教授如何快速理解掌握经营现金流量的间接法。

1.Cash的会计定义：cash equivalent

包括纸币（cash），银行存款（cash at bank）,现金等价物（Cash Equivalents，即短期的，流动性极高的投资，e.g.短期国债short term government bonds）

2.Profit and Cash: Are they identical ?

考虑以下交易

3.Cash flow statement: explains the change in “cash” position over reporting period 【某会计周期内现金的变动情况】-时段表

3个组成部分：Operating, Investing and Financing

（1）Cash Flows From Operating Activities 经营活动净现金流：net inflow or outflow from normal day-to-day trading operations.

Inflow: Cash received from customers

Outflow:payment of loan interest; electricity bills, rent, salary,tax…

（2）Cash Flows From Investing Activities 投资活动净现金流: Cash payments made to acquire additional non- current assets

Inflow: the disposal income of non-current assets; income from investments Dividend and Interest Income

Ouflow:purchase of non-current assets;purchase of stock investment

（3）Cash Flows From Financing Activities 筹资活动净现金流：Concerned with the long-term financing of the business.

Inflow: proceeds from loan ; proceeds from capital contribution from owners

Outflow：payment of loan principal; dividends payment to owners

4.现金流量表的编制

1、Direct Method 直接法：搜集本会计期间内三类活动的所有现金收支明细，分类列示

缺点：This is method is unpopular because very detailed cash records need to be kept and constantly maintained.

所以实务中通常不采用直接法编制经营活动现金流，而是用：

2、Indirect Method间接法：从利润开始，加减调整项，得到

调整项：

a. Depreciation expense折旧费用：影响利润，但不影响现金，故加回

b. Disposal of long term assets处置长期资产：是投资活动，不是经营活动，故减去处置收益，加回处置损失

c. Interest expense利息费用：不是支付的利息，故加回在利润中扣除的现金，最后再减去实际支付的利息interest paid

d. Inventories 存货的变动：存货数量增加，认为购置存货减少现金，故减去，存货数量减少，认为销售存货增加现金，故加回

e. Accounts receivables 应收账款的变动：应收账款减少，认为收回应收账款，故加回

f. Accounts payments 应付账款的变动：应付账款减少，认为支付应付账款，故减去

以上就是一些常见的有关现金的重要概念以及现金流量表的编制方法，希望对大家有所帮助，如果有任何学业上的困难，欢迎联系致远教育网站客服，我们将为大家提供最专业的留学生作业代写服务。