Closing balance of cash = Closing balance of "Money funds" of the balance sheet;
Opening balance of cash = Opening balance of "Money funds" of the balance sheet;
Cash = Closing balance of cash - Opening balance of cash. Opening balance of cash = Balance sheet "Money Funds";
Net increase in cash and cash equivalents = Closing balance of cash - Opening balance of cash.
General enterprises rarely have cash equivalents, so the formula does not take into account this factor, if so, should be filled out accordingly.
Second, to determine the main table of the "net cash flow from financing activities"
1. Cash received from investment
= (paid-in capital or equity at the end of the period - paid-in capital or equity at the beginning of the period) + (bonds payable at the end of the period - bonds payable at the beginning of the period)
This formula does not take into account this factor, if any, should be entered accordingly. (Bonds payable at the end of the period - Bonds payable at the beginning of the period)
2. Cash received from borrowings
=(Short-term borrowings at the end of the period - Short-term borrowings at the beginning of the period) + (Long-term borrowings at the end of the period - Long-term borrowings at the beginning of the period)
3. Other cash received in connection with financing activities
For example, cash receipts from penalties for failure of investors to pay equity on time.
4. Cash paid for debt repayment
= (Beginning of short-term borrowing - end of short-term borrowing) + (Beginning of long-term borrowing - end of long-term borrowing) (excluding interest) + (Beginning of bonds payable - end of bonds payable) (excluding interest)
5. Distribution of dividends, profits or interest paid in cash
= dividends payable debit + interest expense + interest on long-term loans + interest on construction in progress + interest on bonds payable - accrued expenses in the "accrued interest" credit balance -Discounted interest expense on bills
6. Other cash paid in connection with financing activities
such as cash paid for financing expenses, cash paid for finance leases, cash paid for reduction of registered capital (acquisition of the Company's shares, return of joint venture investment in associates, etc.), the purchase of fixed assets by installments, except for the cash paid for the first installment. cash paid in installments other than the first installment payment, etc.
Three, to determine the main table of the "net cash flow from investing activities"
1. Cash received from the recovery of investments
= (short-term investments at the beginning of the period - short-term investments at the end of the period) + (long-term equity investments at the beginning of the period - long-term equity investments at the end of the period) -long-term equity investment closing number) + (long-term debt investment opening number - long-term debt investment closing number)
The formula, if the opening number is less than the closing number, it is accounted for in the item of cash paid for investment.
2. Cash received for investment income
= Income statement investment income - (interest receivable at the end of the period - interest receivable at the beginning of the period) - (dividends receivable at the end of the period - dividends receivable at the beginning of the period)
3. Net cash recovered from the disposal of fixed assets, intangible assets and other long-term assets
= "fixed assets liquidation" credit balance + (intangible assets at the end of the period - intangible assets at the beginning of the period) + (other long-term assets at the end of the period - other long-term assets at the beginning of the period) < / p Other cash received in connection with investing activities
such as the recovery of the principal amount of finance lease equipment.
5. Cash paid for the acquisition and construction of fixed assets, intangible assets and other long-term assets
= (end of construction in progress - beginning of construction in progress) (excluding interest) + (end of fixed assets - beginning of fixed assets) + (end of intangible assets - beginning of intangible assets) + (end of intangible assets - beginning of intangible assets) intangible assets at the beginning of the period) + (other long-term assets at the end of the period - other long-term assets at the beginning of the period)
In the above formula, if the closing figure is less than the opening figure, it is accounted for in the item of net cash recovered from the disposal of fixed assets, intangible assets and other long-term assets.
6. Cash paid for investments
= (Closing amount of short-term investments - opening amount of short-term investments) + (Closing amount of long-term equity investments - opening amount of long-term equity investments) (excluding investment gains or losses) + (Closing amount of long-term debt investments - opening amount of long-term debt investments) (excluding investment gains or losses) + (Closing amount of long-term debt investments - opening amount of long-term debt investments) (beginning of period) (excluding investment gains or losses)
In this formula, if the ending number is less than the beginning number, it is accounted for in the item of cash received from recovery of investment.
7. Other cash paid related to investing activities
If the investment is not in place on time penalties.
Determine the "net cash flow from operating activities" in the supplementary information
1. Net profit
This item is based on the number of net profit in the income statement.
2. Provision for Asset Impairment
Provision for Asset Impairment = Cumulative amount of provision for asset impairment for the current period
Note: Losses on bad debts that are directly written off are not included.
3. Depreciation of Fixed Assets
Depreciation of Fixed Assets = Depreciation in Manufacturing Expenses + Depreciation in Administrative Expenses
Or: = Ending Accumulated Depreciation - Beginning Accumulated Depreciation
Note: The reduction in depreciation due to outward investment in fixed assets is not considered.
4. Amortization of intangible assets
= intangible assets (beginning of the period - end of the period)
or: = cumulative amount of credit incurred on intangible assets
Note: Decrease due to outward investment in intangible assets has not been considered.
5. Amortization of long-term amortized expenses
＝Long-term amortized expenses (beginning of the period - end of the period)
or=Accumulation of credit incurred for long-term amortized expenses
6. Decrease in amortized expenses (Less: Increase)
＝Beginning of the period for amortized expenses - Amortized expenses End of period
7. Increase in accrued expenses (Less: Decrease)
=End of period for accrued expenses - Beginning of period for accrued expenses
8. Losses (Less: Gains) on disposals of fixed assets, intangible assets and other long-lived assets
Fill in based on the analysis of the fixed assets liquidation and the non-operating expenses (or income) ledger.
9. Loss on retirement of fixed assets
Analyze and fill in according to the detailed accounts of fixed assets liquidation and non-operating expenditures.
10, finance costs
= interest expense - discount interest on notes receivable
11, investment loss (minus: income)
= investment income (debit balance is filled with a positive sign, and the credit balance is filled with a negative sign)
12, deferred tax credits (minus: debit)
= Deferred tax (closing number - opening number)
13, the reduction of inventory (minus: increase)
= inventory (opening number - closing number)
Note: the reduction of inventory foreign investment is not taken into account.
14. Decrease (Less: Increase) in operating receivables
＝Accounts receivable (Beginning number - Ending number) + Notes receivable (Beginning number - Ending number) + Prepayments (Beginning number - Ending number) + Other receivables (Beginning number (Beginning - Ending) + Amortized expenses (Beginning - Ending) - Ending balance of provision for bad debts
15. Increase in operating payables (Less: Decrease)
＝Accounts payable (Ending - Beginning) + Advance receipts ( Closing number - beginning of period) + notes payable (closing number - beginning of period) + wages payable (closing number - beginning of period) + benefits payable (closing number - beginning of period) + taxes payable (closing number - beginning of period) + other payables Payments (closing number - opening number)
16, other
Generally no data.
V. Determine the main table "net cash flow from operating activities"
1, cash received from the sale of goods and services
= income statement of the income statement of the main business income × (1 + 17%) + income statement of the other business income + (notes receivable at the beginning of the period - notes receivable at the end) (Beginning balance of notes receivable - Ending balance of notes receivable) + (Beginning balance of accounts receivable - Ending balance of accounts receivable) + (Ending balance of accounts receivable - Beginning balance of accounts receivable) - Ending balance of provision for bad debts of accounts receivable
2. Tax rebates received
=(Beginning balance of subsidy receivable - Ending balance of subsidy receivable) + Subsidy income + Accumulated credit incidence of income tax for the period
3. Cash received from other operating activities
=Credit incidence of non-operating income + Credit incidence of other operating income + Credit incidence of other operating income + Other receivables for the period receivables-related details of the current period credit occurrence + other accounts payable-related details of the current period credit occurrence + interest income on bank deposits (Formula 1)
Specific operation, because it is based on the two main tables and part of the ledger to prepare the cash flow statement, the data is difficult to accurately, the project is left to the final inverted squeeze to fill in the columns, the formula is:
Received from other cash related to operating activities (
="Net cash flows from operating activities" in the supplementary information - {(1+2)-(4+5+6+7) }
Formula two backward squeezing of the data generated by the results of the formula will not be too big a difference with the results of the formula one calculation.
4. Cash paid for goods purchased and services received
= [Income statement cost of doing business + (closing balance of inventories - opening balance of inventories)] × (1 + 17%) + other operating expenses (excluding taxes) + (opening balance of notes payable - closing balance of notes payable) + (accounts payable) (Opening balance of accounts payable - Closing balance of accounts payable) + (Closing balance of prepayments - Opening balance of prepayments)
5. Cash paid to and for employees
＝Current debit balance of "Salaries payable" account Accumulation of "Wages payable" + Accumulation of "Welfare payable" + "Pension insurance", "Unemployment insurance", "Housing provident fund", "Housing fund", "Housing fund", "Housing fund", "Housing fund", and so on. Housing fund", "medical insurance" + "labor protection fee" in the cost and manufacturing overheads schedule
6. Taxes paid
= Cumulative debit incurred in the current period in each ledger of "Taxes payable" + debit in each ledger of "Other payables" + "Taxes" debit in "Administrative expenses". Taxes" in "administrative expenses", the cumulative debit of the current period + "other operating expenses" tax items
That is, the actual payment of various taxes and surtaxes, excluding input taxes.
7. Other cash paid in connection with operating activities
= non-operating expenses (excluding loss on disposal of fixed assets) + administrative expenses (excluding salaries, welfare payments, labor insurance premiums, non-employment insurance premiums, housing provident fund, pension insurance, medical insurance, depreciation, provision for bad debts or losses on bad debts, and taxes included in various taxes, etc.) + operating expenses, costs, and manufacturing overhead (excluding salaries, welfare payments, labor insurance premiums, and other expenses). wages, benefits, labor insurance premiums, unemployment insurance premiums, housing fund, pension insurance, medical insurance, etc.) + other receivables debit + other payables debit + bank charges
VI, the impact of exchange rate changes on cash
= exchange gain or loss
Typing is not easy, if you are satisfied, hope to adopt.