会计,财报,审计入门基础与介绍(十)

Picture Source: https://www.groomassocies.com

在第十篇中是展示财务审计所涉及现金流表中各项目内容后的具体量化分析步骤与逻辑流程。有助于投资人或审计师依照逻辑且合理的量化程序对于财务报表中的现金流表进行检阅,并有效衡量实际商业中的运营质量。

1.Operating Activities: Direct Method 以下几点需要严格注意

  • 图表跨度 / 叙事时间跨度的终点定量和区间变量的形式区别
  • 而且针对不同款项,Revenue形式也不尽相同(保留盈余不计入,以区间变量对待)
  • 现金流的上下游关系,也需要严格警惕

2.Cash Received from Customers 从客户中收到的现金

Revenue + Reduced Account Receivable

3.Suppliers 以现金支付给供应商的费用

Cost of Goods + Inventory – Account Payable

4.Cash Paid to Employees 以现金支付的雇员费用

Salary Wage Expense – Increase Salary Wage Payable

5.Cash Paid for other Operating Expense 现金支付的运营支出

Other Operating expense + Prepaid Expense + Reduced Accrued Payable

6.Cash Paid for Interest 以现金支付的利息

Interest Expense + Decreased Interested Payable

7.Cash Paid for Income Tax 以现金支付的税务

  • Tax Expense – Increase Tax Payable
  • US GAAP / IFRS 二者同时要求收入税应分开披露

8.Investing Activities 投资活动

  • The Historical Cost Equipment Sold历史出售设备成本
  • Equipment Purchase – Equipment Change(Balance Sheet贬值部分)
  • The Accumulated Depreciation on the Equipment sold
  • Depreciation Expense – Depreciation Change
  • Book Value of Equipment Sold 设备出售时的市净值
  • Historical Cost – Accumulated Depreciation
  • Cash Receive = Book Value + Gain / Loss

9.Financing Activities 融资活动

  • Long-Term Debt and Common Stock

数量的增加代表着融资额度的上升,现金的流入

  • Dividends = Beginning Retained Earning + Net Income – Dividends
  • = Ending Retained Earning

10.Overall Statement of cash flow: Direct Method

在计算总调整时贬值是现金流入

11.Overall Statement of cash flow: Indirect Method

(1)Non-cash items

  • Depreciation expense of tangible assets
  • Amortisation expense of intangible assets
  • Depletion expense of natural resources
  • Amortisation of bond discount

(2)Non-operating losses

  • Loss on sale or write-down of assets
  • Loss on retirement of debt
  • Loss on investments accounted for under the equity method

(3)Increase in deferred income tax liability

(4)Changes in working capital resulting from accruing higher

amounts for expenses than the amounts of cash payments or lower

amounts for revenues than the amounts of cash receipts

  • Decrease in current operating assets (e.g., accounts receivable, inventory, and prepaid expenses)
  • Increase in current operating liabilities (e.g.,accounts payable and accrued expense liabilities)

(5)Non-cash items (e.g.,amortisation of bond premium)

(6)Non-operating items

  • Gain on sale of assets
  • Gain on retirement of debt
  • Income on investments accounted for under the equity method

(7)Decrease in deferred income tax liability

(8)Changes in working capital resulting from accruing lower amounts

for expenses than for cash payments or higher amounts for reve-

nues than for cash receipts

  • Increase in current operating assets (e.g.,accounts receivable, inventory, and prepaid expenses)
  • Decrease in current operating liabilities (e.g.,accounts payable
    and accrued expense liabilities)

Author:搞笑排行榜

Original opinion article by Himalaya G-farm Vancouver

2021/01/08

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FredAmias
4 天 之前

Thank you.

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