Principles of Financial Accounting · 免费预览
编制已完成的现金流量表（间接法）
编制完整的现金流量表，将经营活动、投资活动和筹资活动各部分与补充披露信息结合起来；在报表发布之前，每项合计数都必须与资产负债表中现金的变动额核对一致。
1. The full assembly
The full assembly
2. Reading the assembled statement
Reading the assembled statement
3. Common assembly errors
Common assembly errors
4. The statement in context
The statement in context
5. Reconciliation target
What must the net change in cash on the statement equal?
6. Supplemental schedule content
What belongs in the supplemental schedule of an indirect-method statement?
7. Self-funding pattern
A company's operations generate enough cash to fund its investing and financing outflows fully. What does this pattern signal?
8. Double-counting trap
A gain on equipment sale was not adjusted out of the operating section. What is the consequence?
9. Ending cash computation
Beginning cash is 60,000 dollars and the net change from the three sections is 47,000 dollars. Compute ending cash in dollars, number only.
10. Noncash disclosure example
Equipment acquired by signing a 40,000 dollar note appears in which disclosure? Two words.