财务管理-测量现金流量(PPT 64页)

CHAPTER 17Measuring Cash Flows第第17章章测量现金流量测量现金流量Key TermsKey TermsIntroduced or Emphasized Introduced or Emphasized in Chapter 17in Chapter 17n Accrual basis (p. 762) A method of summarizing operating results in terms of revenue earned and expenses incurred, rather than cash receipts or cash payments.Key Terms应计基础应计基础： 一种用于汇总经营结果的方法。这种方法以收入的实现和费用的发生、而不是以现金的收入或支出为计量经营结果的依据。Key Terms2. Cash basis (p. 770) The practice of summarizing operating results in terms of cash receipts and cash payments, rather than revenue earned or expenses incurred.Key TermsKey Terms现金基础现金基础：一种用于汇总经营结果的方法。这种方法以现金的收入或的支出、而不是收入的实现和费用的发生为计量经营结果的依据。3. Cash equivalents (p. 765) Highly liquid short-term investments, such as Treasury bills, money market funds, and commercial paper. For purposes of preparing a statement of cash flows, money held in cash equivalents is still viewed as “cash.” Thus, transfers between a bank account and cash equivalents are not considered receipts or disbursements of cash.Key TermsKey Terms现金等价物现金等价物：流动性强的短期投资，比如国库券、金融市场资金和商业汇票。为了编制现金流量表的需要，现金等价物被视为“现金“。因此，在银行帐户和现金等价物之间的调转就不被认为是现金的收入或支付。4. Cash flows (p. 762) A term describing both cash receipts (inflows) and cash payments (outflows).Key TermsKey Terms现金流量现金流量：一个用于描述现金收（流入）和现金支付（流出）的词汇。5. Direct method (p. 773) A method of reporting net cash flow from operating activities by listing specific types of cash inflows and outflows. This is the method recommended by the FASB, but the indirect method is an acceptable alternative.Key TermsKey Terms直接法直接法：一种用于报告经营活动净现金流量的方法。这一方法是通过列示现金流入和流出的具体类型来列示经营现金流量的。FASB 推荐使用这种方法，但是间接法也是一种可接受的替代方法。6. Financing activities (p. 764) Transactions such as borrowing, repaying borrowed amounts, raising equity capital, or making distribution to owners. The cash effects of these transactions are reported in the financing activities section of of a statement of cash flows. Noncash aspects of these transactions are disclosed in a supplementary schedule.Key TermsKey Terms筹资活动筹资活动：是指借款、偿还借款、获得权益资本或是向所有者分配等交易活动。这些交易的现金影响在现金流量表的筹资活动部分报告；非现金影响在一个补充资料中披露。7. Free cash flow (p.777) The portion of the annual net cash flow from operating activities that remains available for discretionary purposes, after the basic obligations of the business have been met. Can be computed in several different ways.Key TermsKey Terms自由现金流量自由现金流量：在经营活动年净现金流量中，企业在满足其经营活动的基本要求后，仍可自由支配的的部分。这一指标可用多种不同的方法计算。8. Indirect method (p. 774) A format of reporting net cash flow from operating activities that reconciles this figure with the amount of net income shown in the income statement. An alternative to the direct method.Key TermsKey Terms间接法间接法：一种报告经营现金净流量的方法。使用间接法是将利润表中的净利润调节为经营活动现金净流量。这是直接法的一个替代方法。9. Investing activities (p. 764) Transactions involving acquisitions or sales of investments or plant assets. The cash aspects of these transactions are shown in the investing activities section of a statement of cash flows. Noncash aspects of these transactions are disclosed in a supplementary schedule to this financial statement.Key TermsKey Terms投资活动投资活动：指涉及取得或销售投资或固定资产的交易。这类交易的现金影响在现金流量表中的投资活动中显示; 它们的非现金影响在现金流量表的一个补充资料中披露。10. Operating activities (p. 764) Transactions entering into the determination of net income, with the exception of gains and losses relating to financing or investing activities. The category includes such transactions as selling goods or services, earning investment income, and incurring costs and expenses. The cash effects of these transactions are reflected in the operating activities section of a statement of cash flows.Key TermsKey Terms经营活动经营活动：用于确定除筹资或投资活动产生的收益或损失外的净利润的交易活动。在这类活动中包括销售商品或提供劳务，获得投资收益和成本费用发生等交易活动。这些交易的现金影响在现金流量表中的经营活动部分反映。Learning Objectives (1-3)1.Explain the purpose and usefulness of a statement of cash flows.2.Describe how cash transactions are classified within a statement of cash flows.3.Compute the major cash flows relating to operating activities.Learning Objectives (4-6)4. Explain why net income differs from net cash flow from operating activities.5. Distinguish between the direct and indirect methods of reporting operating cash flow.6. Compute the cash flows relating to investing and financing activities.Learning Objectives(7-9)7. Explain why and how Noncash investing and financing activities are disclosed in a statement of cash flows* 8. Compute net cash flow from operating activities using the indirect method.* 9. Explain the role of a worksheet in preparing a statement of cash flowsLO1:Explain the purpose and usefulness of a statement of cash flows.Purpose of the Statement of Cash FlowsThe purpose: n to provide information about the cash receipts and cash payments of a business entity during the accounting period. ( the basic purpose)nto provide information about all the investing and financing activities of the company during the period .Usefulness of this statement(1)Assisting investors, creditors, and others in assessing the following factors:The companys ability to generate positive cash flows in future periodsThe company