1. Prepare the cash flow statement quickly in the following order from easy to difficult:
First fill in the items of "Net increase in cash and cash equivalents" in the supplementary information, and Determine the "net increase in cash and cash equivalents."
Secondly, fill in each item of "cash flow generated from financing activities" in the main table, and determine the "net cash flow generated from financing activities".
Third, fill in the items of "cash flow generated from investing activities" in the main table, and determine the "net cash flow generated from investing activities".
The fourth calculation determines the net cash flow generated from operating activities. The calculation formula is: Net cash flow generated from operating activities = Net increase in cash and cash equivalents - Net cash flow generated from financing activities - Net cash flows generated from investing activities.
The difficulty in preparing a cash flow statement is to determine the net cash flow generated by operating activities. Since financing activities and investing activities are relatively small in corporate business, financial data are easy to obtain, so the cash of these two activities The flow items are easy to fill in,
and it is easy to ensure that the net cash flow results of these two activities are correct, so that the net cash flow generated from operating activities calculated based on this formula is also easy to ensure correct.
2. Determine the "net increase in cash and cash equivalents" in the supplementary information
1. The ending balance of cash = the ending balance of "monetary funds" on the balance sheet;
2. The opening balance of cash = the opening balance of "monetary funds" on the balance sheet;
3. The net increase in cash and cash equivalents = the closing balance of cash - the opening balance of cash.
4. Generally, enterprises rarely have cash equivalents, so this formula does not take this factor into account. If so, it should be filled in accordingly.
3. Without accounting accounts or vouchers, it is impossible to prepare a cash flow statement based only on the balance sheet and income statement.
Because the balance sheet and income statement are prepared on the accrual basis, while the cash flow statement is prepared on the cash basis, the basis for their preparation is different. It is impossible to prepare a cash flow statement based only on these two tables. It must be coordinated with or dominated by accounting accounts.
When preparing a cash flow statement, the first step is to find out all bank and cash income and payment vouchers, or summarize them according to bank deposit details and inventory cash details, and then summarize them according to the cash flow statement The column "Checking in to the Seat".
There are no ready-made tables or formulas for converting balance sheets and income statements directly into cash flow statements. Even financial software is based on "database" transfer, rather than "between tables" direct transfer.
Extended information:
Article 11 of the "Regulations on Enterprise Financial Accounting Reports" states: "Cash flow is a statement that reflects the inflow and outflow of cash and cash equivalents during the accounting period of an enterprise. Cash flow Cash outflows from operating activities, investing activities and financing activities should be listed item by item." Therefore, the cash flow statement is a useful supplement to the balance sheet and income statement.
Usually, the calculation of cash flow does not involve the accrual basis, and accounting fraud is not easy. Just like a false contract can sign a profit, but it cannot sign a cash flow. When operating profits from related-party transactions, it is often exposed in terms of cash flow that there is profit but no cash inflow. Therefore, using net cash flow from operating activities per share to analyze a company's profitability is more objective than earnings per share.
If we look at the classic stock pricing theory, the stock price of a listed company is determined by the company's future earnings per share and the net present value of operating cash flow per share. Profit and loss is no longer the only important factor in determining stock value. Judging from the information reflected in the financial statements alone, cash flow has increasingly replaced net profit and become an important criterion for evaluating the value of a company's stock.
If you think of cash as the "blood" of a company's daily production and operations, then the cash flow statement is like a "blood test report" for a listed company.
Through this report form, we can clearly judge whether the daily production and operation operations of listed companies are healthy.
Baidu Encyclopedia-Cash Flow Statement