Prepared according to their own experience in order, and hope you speak up.
How to quick cash flow statement the two main forms
Preparation of cash flow statements have been prepared in a difficult business, if all of the accounting entries, cash flow requirements of the guidelines by all adjusted cash basis, this amounted to redo a set of accounting entries, no doubt greatly increase the workload of the Finance staff, in practice, a lack of maneuverability. Many financial staff hopes that only the balance sheet and income statement under the main table to compile the two cash flow statement, which is a luxury, in fact, based only on the balance sheet and income statement prepared a cash flow statement can not also a breakdown of general ledger and the need to obtain relevant data.
On the light of experience, the efficient method of cash flow statement, and readers, this method of compiling data sources based primarily on two main forms, only to be obtained from the relevant books of the data, in order to achieve a simple, rapid preparation of cash flow The purpose of the table. Methodology proposed in this paper from the importance of the principle, sacrificing accuracy, in exchange for speed. Easy to difficult according to the following cash flow statement prepared in order to speed:
First, fill out additional information in the "Net increase in cash and cash equivalents," the project and determine the "net increase in cash and cash equivalents."
The second main table, fill out the "cash flow from financing activities," the project and determine the "cash flow from financing activities Net."
The third fill out the main table "cash flow from investing activities," the project and determine the "cash flow from investing activities Net."
Fourth calculation to determine cash flow from operating activities Net, the formula is: cash flow from operating activities Net = Net increase in cash and cash equivalents - Cash flows from financing activities - Net cash flow from investing activities net. The difficulty lies in determining the cash flow generated from operating activities Net cash flow, as financing and investment activities in the enterprise business in the relatively small financial data accessible, the two activities easily fill out the cash flow of projects, and easy to ensure that the two activities net cash flow results of the correct order according to the formula calculated from operating activities Net cash flow can easily ensure accuracy. This step calculation, can verify the main table and the supplementary information of "cash flow from operating activities Net" project is fill out all right.
5th fill out additional information in the "Reconciliation of net profit to cash flow from operating activities," the project, and results with the results of the fourth step formula is consistent, if not match, then check, in order to end the same;
Sixth last fill out the main table "cash flow from operating activities," the project, and results with the fourth step formula to verify the results, if not match, then check in order to end the same. As the term "received from other operating activities Cash" project is squeezed down production, so the main table and the additional information in the "cash flow from operating activities net" is equal to quickly complete the cash flow statement preparation.
The following order by the above detailed description of the purpose of the preparation methods and formulas:
First, determine the additional information of "Net increase in cash and cash equivalents"
End cash balance = balance sheet "money funds" end of the period;
Cash at the beginning balance = balance sheet "money funds" opening balance;
Net increase in cash and cash equivalents = cash at the end balances - beginning cash balance.
Few general corporate cash equivalents, so the formula does not consider this factor, if you should fill out the corresponding.
Second, determine the main form of "cash flow from financing activities Net"
1. Cash received from investments
= (Paid-up capital or share capital of the ending balance - paid-in capital or share capital of the beginning balance) + (to the end of the number of bonds - bonds payable beginning balance)
2. Cash received from borrowings
= (Final number of short-term loans - short-term loans beginning balance) + (number of long-term loans at end - the opening balance of long-term loans)
3. Received other financing activities related to cash
If equity investors fails to pay the fine in cash income.
4. Cash paid for debt
= (Number of short-term borrowings at the beginning - the end of the number of short-term loans) + (number of long-term loans at the beginning - the end of the number of long-term loans) (excluding interest) + (number of bonds payable at the beginning - the end of the number of bonds payable) (excluding interest)
5. Distribution of dividends, profits or payment of cash interest paid
= Dividend payable debit amount + interest expenses + interest + in long-term construction loan interest + interest on bonds payable - accrued expenses in the "accrued interest" credit balance - Interest expense bills discounted
6. Paid for other financing activities Cash
In the event of financing costs paid in cash, finance leases paid in cash, reduce its registered capital paid in cash (the acquisition of the stock, return the unit associated joint investment, etc.), business acquisition or construction of fixed installments, In addition to the cash down payment other than payment of all of the cash payments.
In the determination of the main table "cash flow from investing activities Net"
1. Cash received from return on investment
= (Number of short-term investments at the beginning - the number of short-term investments at end) + (number of long-term equity investment at the beginning - the end of the number of long-term equity investments) + (number of long-term debt investments at the beginning - the end of the number of long-term debt investment)
The formula, such as the end of the opening number is less than the number of pay in the cash invested in the accounts.
2. Obtain investment income received in cash
= Profit investment income - (At end interest receivable - interest receivable beginning balance) - (Final dividend receivable few - dividends receivable beginning balance)
3. Disposal of fixed assets, intangible assets and other long-term assets, net of cash recovered
= "Disposal of fixed assets" of the credit balance + (the end of the number of intangible assets - intangible assets beginning balance) + (number of other long-term assets, end of period - the opening balance of other long-term assets)
4. The other received the cash and investment activities
Such as the finance lease equipment to recover the principal and so on.
5. Acquisition of fixed assets, intangible assets and other long-term assets Cash paid
= (Final number of projects under construction - under construction beginning balance) (excluding interest) + (number of fixed assets, end of period - the opening balance of fixed assets) + (Number of Intangible Assets end of period - the opening balance of intangible assets) + (number of other long-term assets, end of period - the opening balance of other long-term assets)
The above formula, such as the number is less than the end of the beginning balance, in the disposal of fixed assets, intangible assets and other long-term assets, net of cash collected by the project accounting.
6. Cash paid for investments
= (Final number of short-term investments - opening balance of short-term investments) + (the end of several long-term equity investment - the opening balance of long-term equity investments) (excluding investment gains or losses) + (the end of several long-term debt investments - long-term debt investment beginning balance) (excluding investment gains or losses)
The formula, such as the number is less than the end of the beginning balance, then the return on investment of cash received by the project accounting.
7. Other paid in cash and investment activities
If the investment fails to place fines.
Fourth, determine the additional information in the "cash flow from operating activities Net"
1, net profit
It is based on the number of fill out the income statement net profit.
2, provision for impairment of assets
Provision for impairment of assets = current asset impairment provision for the aggregate amount incurred
Note: Direct write-off of bad debt losses are not included.
3, depreciation of fixed assets
= Manufacturing cost of depreciation of fixed assets depreciation + management costs in the depreciation
Or: = accumulated depreciation final number - the opening balance of accumulated depreciation
Note: Not considered due to reduced foreign investment in fixed assets depreciation.
4, amortization of intangible assets
= Intangible assets (opening number - ending number)
Or = intangible assets aggregate amount of credit occur
Note: does not consider intangible assets due to reduced foreign investment.
5 Amortization of long-term prepaid expenses
= Long-term prepaid expenses (opening number - ending number)
= Long-term prepaid expenses or the amount of the cumulative occurrence of the number of credit
6, reduction in prepaid expenses (Less: increase)
= The number of prepaid expenses at the beginning - the end of the number of prepaid expenses
7, accrued costs (Less: decrease)
= Final number of accrued expenses - the opening balance of accrued expenses
8, disposal of fixed assets, intangible assets and other long-term assets, loss (Less: income)
According to Disposal of fixed assets and operating expenses (or income) and a breakdown of fill out.
9 Loss on disposal of fixed assets
According to Disposal of fixed assets and operating expenses and a breakdown of fill out.
10 Finance costs
= Interest payments - notes receivable discounted interest
11, investment losses (Less: income)
= Investment income (debit balance is fill out the number, the credit balance minus decrease)
12, deferred tax credits (Less: debit)
= Deferred tax (final number - beginning balance)
13, inventory reduction (Less: increase)
= Inventory (beginning balance - end of number)
Note: does not consider the reduction of foreign investment stock.
14, reduction in operating receivables (Less: increase)
= Accounts receivable (beginning balance - ending balance) + notes receivable (beginning balance - ending balance) + pre-paid accounts (opening number - ending number) + other receivables (the opening number - ending number) + Prepaid Expenses (opening number - ending number) - ending balance for bad debts
15, the increase in operating payables (Less: decrease)
= Accounts payable (end of number - beginning balance) + receipts in advance (end of number - beginning balance) + notes payable (end of number - beginning balance) + accrued payroll (end number - beginning balance) + Calif (final number - beginning balance) + tax payable (end of number - beginning balance) + other contributions (final number - the opening number)
16, other
Generally not available.
5, the main table to determine the "cash flow from operating activities Net"
1, sales of goods or rendering of services received in cash
= Profit of main business income 脳 (1 +17%) + income statement in other operating income + (opening balance of notes receivable - ending balance of notes receivable) + (opening balance of accounts receivable - ending balance of accounts receivable) + (ending balance of accounts receivable in advance - opening balance of receipts in advance) - Provision for bad debts accounts receivable balance at end
2, received tax refunds
= (Opening balance subsidy payments receivable - ending balance subsidy payments receivable) + income + tax subsidies to the amount of current total number of credit occur
3. Received from other operating activities Cash
= Operating income related to the amount of detail occur this issue credit + other operating income related to the amount of detail occur this issue credit + other receivables related to the amount of detail occur this issue credit + other relevant details should be paid the amount of current credit + bank deposits occurred (Formula 1)
Specific operations, which are based on two main tables and books some detail the cash flow statement, the data is difficult to precisely, the project for last fall squeeze fill out, the formula is:
Received from other operating activities Cash (Formula 2)
= Additional information in the "cash flow from operating activities Net" - ((1 +2) - (4 +5 +6 +7))
Formula 2 squeeze down the data generated, and the formula for calculating the results of a disparity is not too large.
4. Purchase of goods, receiving a cash
= 銆擨ncome statement Operating Costs + (ending balance of inventory - inventory opening balances)銆?脳 (1 +17%) + other operating expenses (excluding taxes) + (opening balance of notes payable - Notes payable ending balance) + (accounts payable opening balance - closing balance of accounts payable) + (ending balance of prepayments - advance payment is the opening balance)
5. Paid to and for employees paid in cash
= "To cope with wage" subject aggregate amount of current debit + "Calif" subjects the amount of current period debit + administrative expenses in the aggregate "pension insurance" "unemployment insurance", "housing fund", "Medical insurance "+ cost and manufacturing cost breakdown of the" labor protection fee "
6. The taxes paid
= "Tax payable" Detailed account of all current amount of aggregate debit + "Other payables" debit account number + the details "management costs" in the "tax" the amount of current period debit cumulative number + "Other operating expenses" items relating to tax
Namely: the actual payment of various taxes and surcharges, excluding input tax.
7. Paid for other operating activities Cash
= Operating expenses (excluding fixed assets disposal losses) + administrative costs (excluding wages, benefits, labor insurance, unemployment insurance, housing provident fund, pension insurance, medical insurance, depreciation, provision for bad debts or bad debts, the inclusion of the entry tax, etc.) + operating expenses, costs and manufacturing costs (excluding wages, benefits, labor insurance, unemployment insurance, housing provident fund, pension insurance, medical insurance, etc.) + other receivables amount of current period debit + other payables shall debit the amount of current period + bank charges
6, the impact of exchange rate changes on cash
= Exchange gains and losses
7, Important
Statement of Cash Flow in this paper, only the author's practical experiences according to their own simple way out, that its simple, because this method is based on only the balance sheet and income statement and a breakdown of some of the preparation and the actual business complex, prepared by this method can not be fully reflected in the cash flow statement; by the working papers of law and the establishment of T-account method, the workload is very large, usually do this require the accumulation, in practice, the cash flow statement for the year accounts statements, usually does not compile the reporting requirements, the majority of corporate finance as busy, but neglect doing the foundation work, when all the provisional year-end accounts preparation, but knowing how to start, this method can temporarily solve the financial officers of these companies pressing.
Role in corporate decision-making in the cash flow statement, the company has not attach great importance to the management, corporate financial officers to cope with the preparation of the table is completed, the accounting firm is also difficult to audit or simply do not review. Give full play to the role of the cash flow statement, there is a gradual process of understanding.
To accurately prepare cash flow statement, usually monthly financial officers need to do the work of the accumulation of data, the proposed method is also only an expedient measure, from the importance of the point of view, the cash flow statement prepared by this method can basically reflect the business cash flows to meet the basic decision-making needs of enterprises. Readers can the specific circumstances of each enterprise, the method is perfect to add to conform himself to the establishment of habits and needs.
The proposed approach, in the preparation of financial statements of officers will soon be skilled, skilled within an hour after the general can prepare a cash flow statement, the author of the fastest speed is 20 minutes.
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