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- Prepare a statement of cash flows by the indirect method. 用间接法编制现金流量表。
- The general format of the statement of cash flows is shown as Exhibit 11-1. 现金流量表的基本格式如表11.;1所示。
- The preparation of the statement of cash flows should be worked step by step. 现金流量表的编制应该分步进行。
- To illustrate the preparation of the statement of cash flows, the following example is cited here. 为了说明现金流量表的编制,我们举一个例子。
- Thus, the statement of cash flows in indirect method is prepared as Exhibit 11-5. 然后,间接法下的现金流量表便可编制如表11-5所示。
- After determining the data of each item, we can fill in the statement of cash flows. 在确定了每个项目的数据之后,我们可以将其填入现金流量表。
- We should distinguish them individually, classify their categories of cash flows, and fill in the proper items on the statement of cash flows. 我们应当对它们逐项甄别,弄清它们的类别归属,最终填入到现金流量表的合适的项目之中。
- Usually a business must include the statement of cash flows in its financial reports as a complement to the income statement and balance statement. 在企业的财务报告中,作为损益表和资产负债表的补充,通常还必须包括现金流量表。
- The comparative statement of cash flows in Exhibit 12-3 shows that the net cash flows (change of cash store) has risen by $5, or 5%. 表12-3的比较现金流量表显示,该企业的现金净流量(库存现金的变化)增长了5美元,或者说是增长了5%25。
- The main purpose of the statement of cash flow is to report the cash inflows and the cash outflows during an accounting period. 现金流量表的主要目的是报告某一会计期间现金流入和现金流出的情况。
- I accept a check in lieu of cash. 我接受支票代替现金。
- To arrive at cash flows from operations, we must convert the accrual figures(revenues, expenses and etc.) in the income statement to the cash inflows and outflows on the cash basis, which are disclosed on the statement of cash flows. 为了计算出经营活动的现金流量,我们必须把应计基础的损益表上的数字(收入、费用等)转化为在现金流量表中列示的现金基础的现金流入和现金流出。
- I'm short of cash at the moment. 我现在缺钱。
- The master budget sets specific targets for sales, production, distribution, and financing activities, and it generally culminates in a projected statement of net income and a projected state-ment of cash position. 总预算为企业的销售、生产、分配和财务活动确定具体的目标,并最终完成一个预算损益表和预算现金状况表。
- He gave us an I.O.U. in lieu of cash. 他以一张欠条代替现金付给我们。
- Our research has been constrained by lack of cash. 我们的研究工作因缺少现金而受到限制。
- A statement of calendar time, as on a document. 日期对历法时间的描述,如在文件中
- Spending too much now will mean a shortage of cash next year. 现在花钱过头,来年就要缺钱。
- Format of the Statement of Cash Flows 现金流量表的格式
- A study on the statement of cash flow preparation 浅析现金流量表的编制