I. Determine the "net increase of cash and cash equivalents" in the supplementary materials, and the ending balance of cash = 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 formula does not consider this factor, and if there are any, it should be filled in accordingly.
Two, determine the main table of "net cash flow from financing activities"
1. Cash received from investment absorption = (paid-in capital or equity ending-paid-in capital or equity beginning)+(bonds payable ending-bonds payable beginning) 2. Loan cash received = (end of short-term loan-beginning of short-term loan)+(end of long-term loan-beginning of long-term loan) 3. Other cash received related to financing activities.
If the investor fails to pay the equity on time, he will be fined cash income, etc.
4. Cash paid for debt repayment = (initial amount of short-term loan-ending amount of short-term loan)+(initial amount of long-term loan-ending amount of long-term loan) (excluding interest)+(initial amount of bonds payable-ending amount of bonds payable) (excluding interest)
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4. Other cash received related to investment activities, such as the recovery of the principal of financing leased equipment, etc.
5. Cash paid for the purchase and construction of fixed assets, intangible assets and other long-term assets = (closing number of construction in progress-opening number of construction in progress) (excluding interest)+(closing number of fixed assets-opening number of fixed assets)+(closing number of intangible assets-opening number of intangible 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, the fixed assets will be disposed of. 6. Cash paid for investment = (short-term investment ending number-short-term investment beginning number)+(long-term equity investment ending number-long-term equity investment beginning number)+(long-term debt investment ending number-long-term debt investment beginning number) (excluding investment gain or loss)
In this formula, if the ending amount is less than the beginning amount, it is included in the cash items received from the investment recovery.
7. Other cash payments related to investment activities will be fined if the investment is not in place on time.
Four, determine the supplementary information in the "net cash flow from operating activities".
1, net profit
This item is filled in according to the net profit in the income statement.
2. Provision for impairment of assets
Accrued asset impairment reserve = the accumulated amount of various asset impairment reserves accrued in this period.
Note: Bad debt losses written off directly are not included.
3. Depreciation of fixed assets
Depreciation of fixed assets = depreciation of manufacturing expenses+depreciation of management expenses or: = accumulated depreciation at the end of the period-accumulated depreciation at the beginning of the period Note: The depreciation of foreign investment in fixed assets is not considered.
4. Amortization of intangible assets = intangible assets (beginning number-ending number) or = cumulative credit amount of intangible assets Note: The reduction of foreign investment due to intangible assets is not considered.
5. Amortization of long-term prepaid expenses = long-term prepaid expenses (beginning number-ending number) or = accumulated credit amount of long-term prepaid expenses.
6. Decrease of prepaid expenses (decrease: increase) = initial number of prepaid expenses-final number of prepaid expenses.
7. Increase (decrease) amount of accrued expenses = ending amount of accrued expenses-beginning amount of accrued expenses.
8. Losses from disposal of fixed assets, intangible assets and other long-term assets (less: gains)
According to the fixed assets cleaning and non-operating expenditure (or income) subsidiary ledger analysis.
9. Scrapping loss of fixed assets
Fill in the column according to the analysis of fixed assets cleaning and non-operating expenses subsidiary ledger.
10, financial expense = interest expense-discounted interest on bills receivable.
1 1. Investment loss (minus: income) = investment income (debit balance is positive and credit balance is negative).
12, deferred tax credit (less: debit) = deferred tax (period-end-beginning)
13. Inventory decrease (decrease: increase) = inventory (beginning number-ending number) Note: The decrease of inventory foreign investment is not considered.
14. Decrease in operating accounts receivable (decrease: increase) = accounts receivable (beginning-end)+notes receivable (beginning-end)+prepayments (beginning-end)+other accounts receivable (beginning-end)+prepaid expenses (beginning-end)-ending balance of bad debt provision.
15. Increase (decrease) of operating payables = accounts payable (period-end-beginning)+accounts received in advance (period-end-beginning)+notes payable (period-end-beginning)+wages payable (period-end-beginning)+welfare expenses payable (period-end-beginning)+taxes payable (period-end).
Verb (abbreviation of verb) determines "net cash flow from operating activities" in the main table.
1. Cash received from selling goods and providing services = income from main business in income statement ×( 1+ 17%)+ income from other business in income statement+(opening balance of bills receivable-ending balance of bills receivable)+(opening balance of accounts receivable-ending balance of accounts receivable)
Balance)+(closing balance of accounts received in advance-opening balance of accounts received in advance)-closing balance of accrued bad debt provision for accounts receivable.
2. Amount of tax refund received = (balance of subsidies receivable at the beginning-balance of subsidies receivable at the end)+subsidy income+accumulated deduction during income tax period 3. Other cash received related to operating activities = credit amount during non-operating income period+credit amount during other business income period+credit amount during other receivables period+credit amount during other payables period+interest income from bank deposits (formula 1).
In specific operations, because the cash flow statement is compiled according to two main tables and some detailed account books, the data is difficult to be accurate, so this item is left to be filled back at the end, and the calculation formula is as follows:
Other cash received related to operating activities (Formula 2) = "Net cash flow generated by operating activities" in Supplementary Information-{(1+2)-(4+5+6+7)} The data generated by reverse extrusion in Formula 2 will not be much different from the calculated result in Formula1.
4. Cash paid for goods and services = [main business cost in the income statement+(ending balance of inventory-opening balance of inventory) ]×( 1+ 17%)+ other business expenses (excluding tax)+(opening balance of notes payable-ending balance of notes payable)+(opening balance of accounts payable-ending balance of accounts payable)+
5. Cash paid to employees = the cumulative number of debits in the current "wages payable" account+the cumulative number of debits in the current "welfare payable" account.
+Pension insurance, unemployment insurance, housing accumulation fund and medical insurance in the management expenses+labor protection expenses in the schedule of costs and manufacturing expenses.
6. Taxes payable = cumulative debit amount of each detailed account of taxes payable+cumulative debit amount of each detailed account of other payables+cumulative debit amount of management fees and taxes related to other business expenses, that is, taxes actually paid and surcharges, excluding input tax.
7. Other cash paid related to business activities = non-operating expenses (excluding the loss of fixed assets disposal)+management expenses (excluding wages, welfare expenses, labor insurance, unemployment insurance, housing provident fund, endowment insurance, medical insurance, depreciation, bad debt reserve or bad debt loss, tax included, etc. )+Operating expenses, costs and manufacturing expenses (excluding wages, welfare expenses, labor insurance and unemployment insurance, etc.). )
Six, the impact of exchange rate changes on cash = exchange gains and losses
Seven. Important precautions
The compilation method of cash flow statement proposed in this paper is just a simple method summarized by the author according to his own practical experience. It is simple because this method is only compiled according to the balance sheet, income statement and some detailed subjects, and the actual business is complicated, so the cash flow statement compiled according to this method can not fully reflect it. According to the working paper method and the T account method, the workload is very large and needs to be accumulated well at ordinary times. In practical work, the cash flow statement is an annual final statement, and there is no requirement to compile it at ordinary times. Most corporate finance neglected to do this basic work well because of their busy work, but it was impossible to start with the temporary preparation at the end of the year. This method can temporarily solve the urgent needs of financial personnel in these enterprises.
The role of cash flow statement in enterprise decision-making has not been highly valued by enterprise management, and the preparation of such statements by enterprise financial personnel is also completed, so it is difficult for accounting firms to audit or not to audit at all. Give full play to the role of cash flow statement, there is a process of gradual understanding.
In order to accurately compile the cash flow statement, financial personnel need to do a good job of data accumulation every month, and the method proposed in this paper is only a stopgap measure. From the point of view of importance, the cash flow statement compiled by this method can basically reflect the cash flow of enterprises and meet the basic decision-making needs of enterprises. Readers can improve and supplement this method according to the specific situation of each enterprise to meet their own compilation habits and needs.