The calculation of net cash flow in operating period is based on cash basis, which not only considers income and cost, but also distinguishes cash cost from non-cash cost. Considering the income tax, the calculation of net cash flow becomes more complicated:
First of all, pre-tax profit must be calculated according to income, cash cost and non-cash cost;
Then, according to the pre-tax profit and income tax rate, calculate the income tax and calculate the net profit;
Finally, you must add the non-cash cost to the profit to get the net cash flow.
For example, it is known that a fixed asset project needs a one-time investment price of 6,543.8+0,000 yuan, the source of funds is a bank loan, the interest rate is 6,543.8+0%, the construction period is 6,543.8+0 years, and the capitalized interest is 6,543.8+0,000 yuan. Fixed assets can be used for 10 years, depreciated by straight-line method, and the net residual value at maturity is 654.38+10,000 yuan. After put into use. In the operating period 1-7, the annual product sales revenue (excluding VAT) will be increased by 803,900 yuan, and in the eighth-10, the annual product sales revenue (excluding VAT) will be increased by 693,900 yuan, and the annual operating cost will be increased by 370,000 yuan from 1 0. The income tax rate of this enterprise is 33%. Repay the principal at the end of the seventh year after entrustment, and pay the interest at the end of each year for seven consecutive years, amounting to 65,438+065,438+0,000 yuan.
According to the meaning of the question, the cash cost of the operating period is 370 thousand yuan per year; Non-cash costs include: annual depreciation of 654.38+ten thousand yuan {[(654.38+000+654.38+00)-654.38+00] ÷ 654.38+00}, and annual interest for the first seven years11ten thousand yuan.
According to the convention, the calculation steps of net cash flow in each year of the operating period are as follows:
(1) Total annual cost:
1-7 years, cash cost is 370,000+depreciation is 65438+ 10,000+interest expense 1 1 10,000 = 580,000.
In 8- 10 year, the cash cost is 370,000+depreciation is 65438+ 10,000 = 470,000.
(2) Annual operating profit:
1-7 years, income 803,900-cost 580,000 = 223,900.
8- 10 year, income 693,900-cost 470,000 = 223,900.
(3) Annual income tax payable:
1-7 years, 223,900× 33% = 73,900.
8- 10 year, 223,900× 33% = 73,900.
(4) Annual net profit:
1-7 years, 223,900-73,900 = 1.500.
8- 10, 223,900-73,900 = 15,000.
(5) Annual net cash flow:
1-7 years, net profit 150000+ depreciation 100000+ interest expense 1 10000 = 360000.
8- 10 year, net profit 150000+ depreciation 100000 = 250000.
This calculation method is complicated, easy to make mistakes and inconvenient to remember.
This paper introduces a simple and quick one-step method to calculate net cash flow. It consists of two parts: (1) subtract "cash cost" from "income" and then multiply it by (1- income tax rate); (2) Multiply "non-cash cost" by "income tax rate". The sum of the two is the net flow.
Or the title example above:
The net cash flow in 1-7 years is: (80.39-37) × 0.67+(10+1) × 0.33 = 36 (ten thousand yuan).
The net cash flow from August to 10 is: (69.39-37) × 0.67+10× 0.33 = 25 (ten thousand yuan).
Obviously, this simple method not only greatly shortens the operation time, but also reduces the probability of error with the reduction of operation links. The principle of this method is:
If there is no "non-cash cost", the net cash flow is the same as the net profit-it is the amount of income MINUS cash cost and income tax, which is the first half.
As for the "non-cash cost", it does not generate cash flow, so it does not need to be considered under the straight-line method, but it will affect the net profit and thus the income tax. Therefore, when calculating net cash flow with income tax factors, it is necessary to calculate the impact of non-cash costs. The impact is: instead of causing cash outflow, it reduces income tax, thus reducing cash outflow. This is the reason for the second half.
In addition, when calculating the net cash flow, it must be noted that there is a "complete investment assumption" to determine the cash flow, and the borrowed funds are also treated as their own funds. Therefore, repayment of loan principal and interest will not lead to cash outflow. Capitalization of loan interest only affects the original value and depreciation of fixed assets; There is no need to deal with the return of principal; Repayment of interest is only used as accrued interest expense.
What is cash flow? How to calculate cash flow? Thank you. It's total income minus accounts payable.
Cash flow is an important concept in modern financial management, which refers to the cash inflow, cash outflow and its total amount generated by certain economic activities (including business activities, investment activities, fund-raising activities and non-recurring projects) in a certain accounting period, that is, the inflow and outflow of cash and cash equivalents in a certain period. For example: selling goods, providing services, selling fixed assets, recovering investment, borrowing funds, etc. , forming the cash inflow of enterprises; Purchase of goods, acceptance of labor services, purchase and construction of fixed assets, cash investment, repayment of debts, etc. , forming the cash outflow of the enterprise. Cash flow is a very important indicator to measure whether an enterprise is in good operating condition, whether it has enough cash to repay debts and liquidity of assets.
What is the formula in the cash flow statement? How to calculate cash flow? Compilation of public cash flow statement.
:a9soft。 /xjlb/36。
What is cash flow? What is total cash flow? 1. Cash flow is an important concept in modern financial management, which refers to the cash inflow, cash outflow and its total amount generated by certain economic activities (including business activities, investment activities, fund-raising activities and non-recurring projects) in a certain accounting period. That is, the inflow and outflow of cash and cash equivalents in a certain period of time.
2. The total cash flow is the overall cash flow of the enterprise, including operating cash flow and other cash flows.
What is cash flow? How to describe cash flow? Cash flow refers to the amount of cash inflow and outflow in a certain period of time. For example: selling goods, providing services, selling fixed assets, recovering investment, borrowing funds, etc. , forming the cash inflow of enterprises; Purchase of goods, acceptance of labor services, purchase and construction of fixed assets, cash investment, repayment of debts, etc. , forming the cash outflow of the enterprise.
Generally speaking, cash flow can be described as sufficient, steady, sustainable and safe.
"Cash flow" is a financial concept, which refers to the cash inflow, cash outflow and its total amount generated by economic activities in a certain accounting period, that is, the inflow and outflow of cash and cash equivalents in a certain period. The more cash flow an enterprise has, the more energetic and healthy it is. On the contrary, we should be careful about the financial and operating conditions of enterprises.
In the cash flow statement, cash flow is divided into three categories: cash flow from operating activities, cash flow from investment activities and cash flow from financing activities.
Business activities refer to the activities of directly producing products, selling goods or providing services, and are the main transactions and events for enterprises to obtain net income.
Investment activities refer to the purchase and construction of long-term assets and the investment and disposal activities excluding cash equivalents.
Financing activities refer to activities that lead to changes in the scale and composition of enterprise capital and debt.
What is cash flow? Operations that affect cash flow? 1. The increase or decrease of cash items does not affect the change of net cash flow. The cash flow statement does not need to reflect this content.
2. The increase or decrease between non-cash items does not affect the change of net cash flow. Part of the cash flow statement reflects this content, such as important investment and financing activities are explained in supplementary materials.
3. The increase or decrease between cash items and non-cash items will affect the change of net cash flow. The cash flow statement mainly reflects this content.
How to calculate the cash flow in the cash flow statement is divided into operation, investment and financing.
Total cash flow = net operating cash flow+net investment cash flow+net financing cash flow = net cash flow inflow-net cash flow outflow.
Calculation formula of net cash flow
Cash ending balance = ending balance of "monetary funds" in the balance sheet;
Opening balance of cash = the opening balance of "monetary funds" in the balance sheet;
Net increase of cash and cash equivalents = ending cash balance-beginning cash balance.
There are few cash equivalents in general enterprises, so this factor is not considered in this formula. If yes, it should be filled in accordingly.
What are operating cash flow and total cash flow? Operating cash flow refers to the activities of directly producing products, selling goods or providing services, and is the main transaction and event for enterprises to obtain net income.
Cash flow is an important concept in modern financial management, which refers to the cash inflow, cash outflow and their total amount generated by certain economic activities (including business activities, investment activities, fund-raising activities and non-recurring projects) based on cash basis in a certain accounting period. That is, the inflow and outflow of cash and cash equivalents in a certain period of time.
What is cash flow and what is cash flow game? The cash flow game may have been invented by the famous best-selling financial writer Robert Toru Kiyosaki in 1980s. However, due to various reasons, this game didn't arrive in China until June of 200 1 year, until Rich Dad, Poor Dad was a great success in China. In order to promote Robert's cash flow game, he wrote a pamphlet to introduce his game. The result was very successful. This booklet is Rich Dad, Poor Dad. Although rich dad and poor dad are popular all over the world, the cash flow game is getting more and more popular. Now it has been recognized and loved by more and more people. Many people may have a fundamental change in their thinking (especially in investment and financial management) after watching the rich dad series, but his cash flow game is the essence of rich dad's investment and financial management thinking, because it is this game that makes us improve our financial intelligence more naturally and easily and teaches us how to identify and seize investment opportunities. Enlightenment to us: 1. The cash flow game reflects our life. Cash flow games also include many life contents related to money, such as having children, divorce, unemployment, bankruptcy, charity, tax audit, lawsuits and so on. In the game, we can clearly see the close relationship between these contents and money. Although the above rules in the cash flow game may not be completely consistent with the reality, they reflect the relationship between life and money from another side, so this game not only lets you know about money, but also lets you know about life. 2. Money can't make you rich in cash flow. The biggest function of the game is to let you see clearly the law of money and money. When the game begins, we all get different amounts of "money" and use the remaining money after life must be spent to participate in the money game. At this time, you will find that money is just some "paper" with special significance, and it can't make you rich. No amount of money can make you rich if you want to jump out of the "rat race". You can understand this more clearly by playing this game. When you are in the "rat race", it doesn't mean that you can't make money. You can even make a lot of money, but money can't make you rich, because you have no assets, and of course there is no money brought by assets. All your money comes from your salary. When you don't work, you are nothing. Real wealth is dynamic, and cash flow keeps flowing into your pocket. To achieve this goal, you must constantly create your assets from small-scale investments, and then use the money brought by assets to create more assets. When you have more and more money, you may not be rich, because your money may come from your salary increase. And when you have more and more assets, you must be rich, because your money comes from your assets, whether these assets are real estate, enterprises or stocks, manuscripts, deposits and other "paper" assets. So please remember: the most important thing of cash flow game is to teach us how to build our own assets, not to make us rich by making more money, because money can't make you rich.