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) )
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. Cash received from other financing activities, such as cash receipts from penalties for failure of investors to pay their shareholdings by the due date.
4. Cash paid for debt repayment = (beginning of short-term borrowings - end of short-term borrowings) + (beginning of long-term borrowings - end of long-term borrowings) (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 + long-term borrowing interest + interest on construction in progress + interest on bonds payable - accrued expenses in the "accrued interest" credit balance - interest expense on discounted bills
6. other cash paid in connection with financing activities, such as cash paid for financing costs, cash paid for finance leases, cash paid to reduce the registered capital (acquisition of the Company's shares, the return of associated units of joint venture investment, etc.), the enterprise to purchase fixed assets in installments, in addition to the first installment of cash paid for the other periods of cash paid, and so on. Third, to determine the main table "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 debt investments at the beginning of the period - long-term debt investments at the end of the period) + (long-term debt investments at the end of the period - long-term debt investments at the end of the period) (Long-term debt investment opening number - long-term debt investment closing number) In this formula, if the opening number is less than the closing number, it will be 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. Disposal of fixed assets, Net cash recovered from disposal of fixed assets, intangible assets and other long-term assets = credit balance of "fixed assets disposal" + (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)
4. Other cash received related to 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 = (at the end of the period of construction in progress - at the beginning of the period of construction in progress) (excluding interest) + (at the end of the period of fixed assets - at the beginning of the period of fixed assets) + (at the end of the period of intangible assets - at the beginning of the period of intangible assets) + (at the end of other long-term assets - at the beginning of the period of other long-term assets). (closing number of other long-term assets - opening number of other long-term assets) In the above formula, if the closing number is less than the opening number, 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 = (short-term investments at the end of the period - short-term investments at the beginning of the period) + (long-term equity investments at the end of the period - long-term equity investments at the beginning of the period) (excluding investment gains or losses) + (long-term debt investments at the end of the period - long-term debt investments at the beginning of the 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 in connection with investment activities such as investment is not in place on time penalty. Fourth, to determine the supplementary information in the "net cash flow from operating activities"
1, net profit the project is based on the income statement net profit number.
2. Provision for impairment of assets Provision for impairment of assets = cumulative amount of provision for impairment of assets for the period Note: Bad debt losses written off directly are not included.
3. Depreciation of Fixed Assets Depreciation of fixed assets = depreciation in manufacturing expenses + depreciation in administrative expenses or: = accumulated depreciation at the end of the period - accumulated depreciation at the beginning of the period Note: the reduction in depreciation due to foreign investment in fixed assets is not taken into account.
4. Amortization of intangible assets = intangible assets (beginning of period - end of period) or = cumulative number of credits incurred on intangible assets Note: No consideration has been given to the reduction due to foreign investment in intangible assets.
5, amortization of long-term amortized expenses = long-term amortized expenses (beginning of the period - the end of the period) or = long-term amortized expenses credit incurred cumulative
6, amortized expenses decrease (minus: increase) = amortized expenses beginning of the period - amortized expenses end of the period
7, accruals increase (minus: Decrease) = the end of the period of accrued expenses - the beginning of the period of accrued expenses
8, the loss (minus: gain) on disposal of fixed assets, intangible assets and other long-lived assets is filled in according to the analysis of the fixed asset liquidation and non-operating expenditure (or income) ledger.
9, fixed assets scrapped loss according to the fixed assets cleaning and non-operating expenditure ledger analysis and fill in.
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, credit balance is filled with a negative sign)
12, deferred tax credits (minus: debit) = deferred tax (closing number - Beginning number)
13, the reduction of inventory (minus: increase) = inventory (beginning number - end number) Note: not considered the reduction of inventory foreign investment.
14. Decrease (decrease: increase) in operating receivables = Accounts receivable (beginning of period - end of period) + notes receivable (beginning of period - end of period) + prepayments (beginning of period - end of period) + other receivables (beginning of period - end of period) ) + amortized expenses (beginning of period - end of period) - provision for bad debts ending balance
15, operating payables increase (minus: decrease) = accounts payable (end of period - beginning of period) + accounts receivable (end of period - beginning of period) + notes payable (end of period - beginning of period) + other receivables (beginning of period - ending of period) Notes (ending number - beginning number) + wages payable (ending number - beginning number) + benefits payable (ending number - beginning number) + taxes payable (ending number - beginning number) + other payables (ending number - beginning number) < /p>
16, other general 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 main business income × (1 + 17%) + income statement of other business income + (notes receivable opening balance - notes receivable ending balance) + (accounts receivable) ) + (opening balance of accounts receivable - closing balance of accounts receivable) + (closing balance of accounts receivable - opening balance of accounts receivable) - closing balance of provision for bad debts on accounts receivable
2. Tax rebate received = (opening balance of subsidy receivable) Other cash received related to operating activities = Non-operating income + Other operating income + Other receivables + Other payables + Other payables + Other payables + Other payables Credit incidence + bank deposit interest income (Formula 1) in the specific operation, because it is based on the two main tables and part of the ledger to prepare the statement of cash flows, the data is difficult to be precise, the project is left to the final inverted squeeze to fill in the columns, the formula is: other cash received in connection with operating activities (Formula 2) = supplementary information in the "net cash flows from operating activities "- {(1 + 2) - (4 + 5 + 6 + 7) }
Formula two backward squeezed to produce the data, and formula one calculated results will not be too much difference.
4. Purchase of goods and services paid in cash = [Income statement of the cost of doing business + (inventory closing balance - inventory opening balance)] × (1 + 17%) + other operating expenses (excluding taxes) + (notes payable closing balance - notes payable closing balance) + (accounts payable closing balance) (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 = Accumulated debit balance of "Salary payable" + Pension fund", "unemployment insurance", "housing fund", "medical insurance" + "labor protection fee" in the schedule of costs and manufacturing expenses
6. Payment of taxes = "Taxes payable "Cumulative debit incurred in the current period in each ledger account + debit in each ledger account of "other accounts payable" + "taxes" in the current period in "administrative expenses". Cumulative debit incurred in "Administrative Expenses" + "Other Operating Expenses" in the relevant 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, labor insurance, non-employment insurance, housing fund, pension insurance, medical insurance, depreciation, provision for bad debts or bad debt losses, the inclusion of taxes, etc.) + operating expenses, costs and manufacturing overhead (excluding salaries, welfare, labor insurance, non-employment insurance, non-employment insurance, etc.) + operating expenses, costs and manufacturing overhead (excluding salaries, welfare, labor insurance, non-employment insurance, non-employment insurance, non-employment insurance, etc.), Labor insurance premiums, standby insurance premiums, housing fund, pension insurance, medical insurance, etc.) + other receivables debit incidence + other accounts payable debit incidence + bank charges VI, the impact of exchange rate changes on cash = exchange gains and losses VII, Important Note The method of preparation of the statement of cash flows proposed in this paper is only the author of the author based on their own practical experience summed up in a simple approach to say that it is simple because This method is only based on the balance sheet and income statement and part of the ledger preparation, and the actual business is intricate and complex, according to this paper's approach to the preparation of the statement of cash flows can not be fully reflected; according to the working paper method and the T-type account method of compilation, the workload is very large, which needs to be done on a regular basis to build up in practice, the statement of cash flows is an annual statement of accounts, usually do not have to report the requirements of the preparation of most of the enterprise finance Because of the busy work, and neglect to do this basic work, are the end of the year when the final accounts of the temporary preparation, but there is no way to start, the methods in this paper can be a temporary solution to the urgent needs of these corporate finance staff. Cash flow statement in the role of corporate decision-making, the management of the enterprise has not yet attracted great attention, corporate finance staff to prepare the table is to cope with the completion of the accounting firm is also very difficult to audit or simply do not audit. Give full play to the role of the cash flow statement, there is a gradual process of understanding. To accurately prepare the cash flow statement, the need for financial staff usually do a good job of accumulating data on a monthly basis, the approach proposed in this paper is only a stopgap measure, from the perspective of the importance of considering the cash flow statement prepared in accordance with this method basically reflects the enterprise's cash flow situation, to meet the needs of the enterprise's basic decision-making. You can according to the specific situation of each enterprise, the method to improve and supplement, in order to meet their own preparation habits and needs. The preparation method proposed in this paper, engaged in the preparation of statements of financial personnel will soon be skilled, skilled generally within an hour to prepare the cash flow statement, the author's own fastest speed is 20 minutes. The preparation method proposed in this paper, is rough, only suitable for the main business outstanding single subject enterprises, is not suitable for diversified business group enterprises and mergers and acquisitions, reorganization, foreign investment in frequent enterprises (can refer to reference)