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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cash-flow-statement-s/
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**课程名称：** 现金流量表 (Cash Flow Statement) **课程概述：** 本课程深入讲解了现金流量表，这是与资产负债表和利润表并列的三大重要财务报表之一。课程重点阐述了现金流量表如何在一个特定时期内反映企业所有的现金及银行存款流入和流出情况。 课程将现金流量表分解为三个核心组成部分： 1. **经营活动现金流量 (Cash Flows from Operating Activities):** * 本部分展示了企业日常经营活动产生的现金。 * 理想情况下，这部分应为正数，表明公司良好的财务状况。 * 关键构成要素包括：利润、折旧、税费准备金、流动资产（如应收账款、存货）的增减变动，以及流动负债（如应付账款、应付贸易款）的增减变动。 2. **投资活动现金流量 (Cash Flows from Investing Activities):** * 本部分反映了企业通过投资活动产生的现金，例如固定资产、长期投资的买卖等。 3. **筹资活动现金流量 (Cash Flows from Financing Activities):** * 本部分揭示了企业通过筹资活动获得的现金，例如长期或短期借款的发行或偿还、已支付的利息等。 **课程价值：** 通过学习现金流量表，学员可以了解企业如何有效地使用现金，其运营的健康程度，企业对借款的依赖程度，以及企业所进行的各项投资活动。最终，现金流量表的期末余额总是与资产负债表中列示的现金及银行存款余额相符。 **教学大纲：** 无（课程主要围绕现金流量表的构成和意义展开）
Cash Flow Statement is one of the important financials statement along with Balance Sheet and Profit and Loss Account.It basically shows all inflows and outflow of the cash and bank balances in particular period.It basically have 3 components:1) Cash Flows from Operating Activities2) Cash Flows from Investing Activities3) Cash Flows from Financing Activities.Cash Flow From Operating Activities:This part of Cash Flow Statement basically shows cash generated from its regular business operations. Ideally this should be positive to have good financial position of the company. Important components are basically Profit , depreciation, tax provision, increase or decrease in current assets like debtors, stock etc., increase or decrease in current liabilities like creditors, trade payables etc.Cash Flow From Investing Activities:This part of Cash Flow Statement basically shows cash generated from investing activities like Sale or Purchase of Fixed Assets, Investments etc.Cash Flow From Financing Activities:This part of Cash Flow Statement basically shows cash generated from financing activities like Proceeds or Repayment of Long or Short Term Borrowing , interest paid etc.Thus Cash Flow Statement shows how well business uses its cash and how healthy are its operations, how much Company depend on borrowings and what are various investments made by the business.Cash Flow Statement end balance always matches with Cash and Bank balance amount appearing in the balance sheet.
