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1、Understanding Cash Flow StatementCash flow statementPrepared by:Year：Unit:RMB yuanProjectCurrent yearNumber of last year1.Cash flow from operating activitiesCash received from sales of goods and servicesSubtotal of cash inflow from operating activitiesCash for purchasing goods and receiving labor se
2、rvicesCash paid to and for employeesSubtotal of cash outflow from operating activitiesNet cash flow from operating activities2.Cash flow from investment activitiesCash received from the investmentCash received from investment incomeNet cash recovered from disposal of fixed assets,intangible assets a
3、nd other long-term assetsSubtotal of cash inflows from investment activitiesCash paid for the purchase and construction of fixed assets,intangible assets and other long-term assetsCash InvestmentSubtotal of cash outflows from investment activitiesNet cash flows from investing activities3.Cash flow f
4、rom financing activitiesAbsorb cash received from investmentObtain the cash received from the loanSubtotal of cash inflows from financing activitiesCash paid for debt repaymentCash paid for distribution of dividends,profits or interest paymentsSubtotal of cash outflows from financing activitiesNet c
5、ash flow from financing activities4.The impact of exchange rate changes on cash5.Net increase in cash and cash equivalentsAdd:balance of cash and cash equivalents at the beginning of the period6.Balance of cash and cash equivalents at the end of the periodAccounting statements that reflect the impac
6、t of operating activities,investment activities and financing activities on cash and cash equivalents during the accounting periodDynamic reportBased on the cash basisInformation reflected in cash flow statementThe definition of cash flow The definition of cash in the cash flow statement,including:c
7、ash in stock,bank deposit (excluding time deposits that cannot be paid at any time),other monetary funds and cash equivalentsNote:Time deposits reflect the cash flow generated from investment activitiesCash equivalents refer to short-term investments with short maturity,strong liquidity,easy to conv
8、ert into known amounts of cash,and little risk of value change,mainly referring to short-term bond investments with purchase dates to maturity less than 3 monthscash equivalentscash equivalentsClassification of cash flowCash flow from operating activities:purchase and sale of goods,provision(accepta
9、nce)of labor services,etc.Investment cash flow:internal and external investment and recovery(disposal),etc.Cash flow of financing activities:fund raising and repayment,etc.Logical relationship between items in cash flow statementProjectCurrent yearLast year1.Cash flow from operating activitiesCash r
10、eceived from sales of goods and servicesSubtotal of cash inflow from operating activitiesCash for purchasing goods and receiving labor servicesCash paid to and for employeesSubtotal of cash outflow from operating activitiesNet cash flow from operating activitiesNet operating cash flow=Operating cash
11、 inflow-operating cash outflowProjectCurrent yearLast year1.Cash flow from operating activitiesNet cash flow from operating activities2.Cash flow from investment activitiesNet cash flows from investing activities3.Cash flow from financing activitiesNet cash flow from financing activities4.The impact
12、 of exchange rate changes on cash5.Net increase in cash and cash equivalentsAdd:balance of cash and cash equivalents at the beginning of the period6.Balance of cash and cash equivalents at the end of the period Net increase in cash and cash equivalents=Net cash flow from three types of activities+Impact of exchange of rate on cash Balance of cash and cash equivalents at the end of the period=net increase in cash and cash equivalents+balance of cash and cash equivalents at the beginning of the period