Is there any direct relationship between the cash flow statement and the balance sheet?

Some items in the statement of cash flows are still related to the balance sheet and need to be calculated based on the data in the balance sheet. Although this calculation needs to be based on the premise of whether or not cash flow is generated, it is still highly applicable in practice. \Examples are as follows: \x0d\\ I. Supplementary Information "Net Increase in Cash and Cash Equivalents" \x0d\ Closing Balance of Cash = Closing Balance of Balance Sheet "Monetary Funds"; \x0d\ Opening Balance of Cash = Closing Balance of Balance Sheet "Monetary Funds"; \x0d\ Cash Opening balance = Balance sheet "Money Funds" opening balance; \x0d\ Net increase in cash and cash equivalents = Closing balance of cash - Opening balance of cash. \x0d\ General enterprises rarely have cash equivalents, so the formula does not take into account this factor, if so, should be filled out accordingly. \x0d\\\\x0d\ 2, the main table of the "net cash flow from financing activities" \x0d\ 1. cash received from the absorption of investment \x0d\ = (paid-in capital or equity at the end of the period - paid-in capital or equity at the beginning of the period) \x0d\ + (bonds payable at the end of the period - bonds payable at the beginning of the period) -Bonds payable at the beginning of the period)\x0d\ 2. Cash received from borrowing\x0d\ = (Short-term borrowing at the end of the period - short-term borrowing at the beginning of the period) + (Long-term borrowing at the end of the period - longterm borrowing at the beginning of the period) \x0d\ 3. Cash received from other financing activities related to financing activities \x0d\ such as Cash receipts from penalties for failure of investors to pay equity on time, etc. \x0d\ 4. Cash paid for debt repayment \x0d\ = (short-term borrowings at the beginning of the period - short-term borrowings at the end of the period) \x0d\ + (long-term borrowings at the beginning of the period - long-term borrowings at the end of the period) (excluding interest) \x0d\ 5. Distribution of dividends, profits or interest paid in cash \x0d\ = debit dividend payable + interest expense + interest on long-term loans + interest on construction in progress + interest on bonds payable - accrued interest in the "accrued interest" credit balance in the withholding costs - discounted bills Interest expense \x0d\ 6. Other cash paid in connection with financing activities \x0d\ such as cash paid to incur financing expenses, cash paid for finance leases, cash paid for the reduction of registered capital (acquisition of the Company's shares, the return of joint venture investment in associates, etc.), the purchase of fixed assets by the enterprise in the form of installments, except for the first installment of the cash paid in the period other than the cash paid, etc. etc. Long-term equity investment closing number) + (Long-term debt investment opening number - Long-term debt investment closing number) \x0d\ 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. \x0d\ 2. Cash Received from Acquisition of Investment Income \x0d\ \x0d\ \x0d\ \x0d\ \x0d\ \x0d\ \x0d\ \x0d\ \x0d\ \x0d\ \x0d\ \x0d\ \x0d\ \x0d\ \x0d\ \x0d\ 3. Disposal of Fixed Assets, Net cash recovered from disposal of fixed assets, intangible assets and other long term assets \x0d\ = Credit balance of "Fixed Assets Disposal" + (Closing balance of intangible assets - Opening balance of intangible assets) + (Closing balance of other long term assets - Opening balance of other long term assets) \x0d\ \ 4. Other cash received related to investing activities \x0d\ such as recovery of principal of finance lease equipment. (Opening number of period) + (Closing number of other long term assets - Opening number of other long term assets) \x0d\ In the above formula, if the closing number is less than the opening number of the period, it will be accounted for in the item of net cash recovered from the disposal of fixed assets, intangible assets and other long term assets. Excluding investment gains or losses)\x0d\ This formula is accounted for in the item Cash received from recovery of investment if the closing number is less than the opening number. \x0d\ 7. Other cash paid in relation to investing activities \x0d\ If the investment is not in place on time penalty. \x0d\\\\\\4. Supplementary Information on "Net Cash Flow from Operating Activities" \x0d\ 1. Net Profit \x0d\ This item is based on the number of net profit in the income statement. \x0d\ 2, Provision for Asset Impairment \x0d\ Provision for Asset Impairment \x0d\ Provision for Asset Impairment \x0d\ = Cumulative amount of provision for asset impairment for each asset in the current period \x0d\ Note: Losses on bad debts that are directly written off are not included. \x0d\ 3. Depreciation of Fixed Assets\x0d\ Fixed Assets Depreciation = Depreciation in Manufacturing Expenses + Depreciation in Administrative Expenses\x0d\ or: = Closing Accumulated Depreciation - Beginning Accumulated Depreciation \x0d\ Note: The reduction in depreciation due to foreign investment in fixed assets is not taken into account. \x0d\ 4. Amortization of Intangible Assets\x0d\ = Intangible Assets (Beginning Number - Ending Number) \x0d\ or = Accumulation of Credit Incurred on Intangible Assets \x0d\ Note: Decrease due to foreign investment in intangible assets has not been considered. \x0d\ 5. Amortization of Long-Term Amortized Expenses\x0d\ = Long-Term Amortized Expenses (Beginning Number - Ending Number)\x0d\ or = Accumulation of Long-Term Amortized Expenses Credited to Occurrence \x0d\ 6. Decrease in Amortized Expenses (Less: Increase)\x0d\ = Beginning Number of Amortized Expenses - Ending Number of Amortized Expenses \x0d\ 7, \x0d\ 9, fixed assets scrapping loss \x0d\ According to the fixed assets liquidation and non-operating expenditure ledger analysis to fill in. -beginning number)\x0d\ 13, decrease in inventory (minus: increase) \x0d\ \ = inventory (beginning number -end number)\x0d\ Note: The decrease in inventory foreign investment has not been taken into account. \x0d\ 14. Decrease (decrease: increase) in operating receivables \x0d\ = Accounts receivable (opening number - closing number) + Notes receivable (opening number - closing number) + Prepayments (opening number - closing number) + Other receivables (opening number - (Beginning of period) \x0d\ = Accounts payable (ending number - beginning of period) \x0d\ = Accounts payable (ending number - beginning of period) \x0d\ = Accounts payable (ending number - beginning of period) \x0d\ = Accounts receivable (ending number - beginning of period) \x0d\ = Accounts receivable (beginning of period) \x0d\ = Accounts receivable (beginning of period) \x0d\ = Accounts receivable (ending number - beginning of period) \x0d\ = Accounts payable (closing number - opening number) -beginning number)\x0d\ 16, Other\x0d\ General No data available. -closing balance of notes receivable) + (opening balance of accounts receivable -closing balance of accounts receivable) + (closing balance of accounts receivable -closing balance of accounts receivable) -closing balance of provision for bad debts on accounts receivable \x0d\ 2. Tax refunds received \x0d\ 2. x0d\ = (opening balance of subsidy receivable - closing balance of subsidy receivable) + subsidy income + income tax cumulative current period credit incidence \x0d\ 3. Other cash received related to operating activities \x0d\ \ = current period credit incidence of non-operating income related details + current period credit incidence of other operating income related details + other receivables related details Current credit incidence + other accounts payable related details Current credit incidence + bank deposit interest income (Formula 1) \x0d\ 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 item is left to the final inverted squeeze to fill in, the formula is: \x0d\ Other cash received in relation to operating activities (Formula 2) \x0d\ = Supplementary Information "net cash flow from operating activities" - {(1+2) - (4+5+6+7) }\x0d\ Formula 2 backward squeezed out of the data generated by Formula 1 will not be too much of a difference in the results of the calculation. \x0d\ 4. Cash paid for purchases of goods and services \x0d\ = [Income statement cost of main operations + (closing balance of inventories - opening balance of inventories)] x (1 + 17%) + other operating expenses (excluding taxes) + (opening balance of notes payable - closing balance of notes payable) + (opening balance of accounts payable) Other operating expenses (excluding taxes) + (opening balance of notes payable - closing balance of notes payable) + (opening balance of accounts payable) + (opening balance of accounts payable) + (closing balance of accounts payable) + (closing balance of accounts payable - opening balance of accounts payable) \x0d\ 5. Cash paid to and on behalf of employees \x0d\ = Accumulation of debit incurred in the current period for the account of "Salary Payable" + Accumulated debit balance of "Welfare Payable" + Administrative Expenses "Pension Insurance", "Unemployment Insurance", "Housing Provident Fund", "Housing and Social Security Fund", "Housing and Social Security Fund", "Housing and Social Security Fund", "Housing and Social Security Fund", "Housing and Social Security Fund", "Housing and Social Security Fund" and "Housing and Social Security Fund". Pension fund", "Unemployment insurance", "Housing fund", "Medical insurance" + "Labor protection fee" in the cost and manufacturing cost schedule \x0d\ 6. Taxes paid \x0d\ = "Taxes payable Cumulative debit incurred in "Administrative Expenses" + "Other Operating Expenses" in the relevant tax items \x0d\ i.e.: the actual payment of all kinds of taxes and surtaxes, excluding input tax. \x0d\ 7. Other cash paid in relation to operating activities \x0d\ = 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 loss on bad debts, and inclusion of various taxes, etc.) + Operating expenses, costs, and manufacturing overheads (excluding salaries, welfare payments, labor insurance premiums, non-employment insurance premiums, housing fund, pension insurance, medical insurance, depreciation, provision for bad debts or loss on bad debts, and inclusion of various taxes) + Operating expenses, costs, and manufacturing overheads (excluding salaries, Welfare expenses, labor insurance premiums, standby insurance premiums, housing fund, pension insurance, medical insurance, etc.) ＋other receivables current debit incidence ＋other payables current debit incidence ＋bank charges \x0d\ Sixth, the impact of exchange rate changes on cash \x0d\ \ = exchange gains and losses \x0d\\\x0d\ So, in view of the fact that there is a correlation between the statement of cash flows and the balance sheet and the income statement as described in the formula above, the balance sheet and the income statement have a relationship that is described above, so the balance sheet and the income statement have the same relationship. described, the balance sheet can provide some reference and definition of the range of values for the preparation of the cash flow statement. \x0d\\\x0d\\\\x0d\ Hope this helps