Cash flow statement 现金流转表
A cash flow statement shows the amount of cash equivalent entering and leaving a company.
A cash flow statement is divided into three parts: operating activities, investing activities, and financing activities.
Operating activities 经营活动
A business's operating activities directly relate to providing goods and services to the market.
These activities include manufacturing, distributing, and selling products or services.
Cash receipts from goods sold and payments to suppliers are common operating activities in a cash flow statements.
【填空】Cash and cash flow statements calculate assets that are cash or can be converted into cash.
Investing activities 投资活动
Investing activities are directly related to changes resulting from investments.
The sale of fixed assets and the collection of loans are examples of positive cash flow from investing activities.
Negative cash flow from investing activities may come from purchasing fixed assets and lending money.
Cash flow from financing activities measures cash flow between a firm and its owners and creditors.
It indicatees how a company raises cash.
Financing activities that bring a positive cash flow include receiving cash flow from issuing stocks and bonds.
Financing activities that bring a negative cash flow include paying off debt, interest on debt, and dividends to shareholders. 产生负现金流的融资活动包括偿还债务、支付债务利息和向股东派发股息。
【填空】Rather than being a indication of poor performance, negative cash flows may simply be due to heavy expenditures.
【填空】The cooperations cash flow from financing activities resulted in a net cash flow of negative 10,000 dollars.
