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1、Chapter 7Statement of Cash flowsIAS 71第一页，编辑于星期二：六点 五十分。1.Maindefinitions:nCashandcashequivalentscomprisecashonhandand demand deposits,together with short-term,highlyliquidinvestmentsthatarereadilyconvertibletoaknownamountofcash,andthatare subject to an insignificantrisk of changes invalue.nGuidance
2、 notes indicate that an investment normallymeetsthedefinitionofacashequivalentwhenithasamaturity of three months or less from the date ofacquisition.2第二页，编辑于星期二：六点 五十分。nEquityinvestmentsarenormallyexcluded,unlesstheyareinsubstanceacashequivalent(e.g.preferredsharesacquiredwithinthreemonthsoftheirspe
3、cifiedredemptiondate).nBankoverdraftswhicharerepayableondemandandwhichformanintegralpartofanenterprisescashmanagementarealsoincludedasacomponentofcashandcashequivalents.3第三页，编辑于星期二：六点 五十分。2.PresentationoftheStatementofCashFlowsnCashflowsmustbeanalysedbetweenoperating,investingandfinancingactivities.
4、nOperating activities aretheprincipalrevenue-producingactivitiesoftheenterpriseandotheractivitiesthatarenotinvestingorfinancingactivities.nInvesting activities aretheacquisitionanddisposaloflong-termassetsandotherinvestmentsnotincludedincashequivalents.nFinancing activities areactivitiesthatresultin
5、changesinthe size and composition of the equity capital andborrowingsoftheenterprise.11 4第四页，编辑于星期二：六点 五十分。Examplesofcashflowsfromoperatingactivitiesare:n(a)cashreceiptsfromthesaleofgoodsandtherenderingofservices;n(b)cashreceiptsfromroyalties,fees,commissionsandotherrevenue;n(c)cashpaymentstosupplie
6、rsforgoodsandservices;n(d)cashpaymentstoandonbehalfofemployees;11 5第五页，编辑于星期二：六点 五十分。Examplesofcashflowsarisingfrominvestingactivitiesare:n(a)cashpaymentstoacquireproperty,plantandequipment,intangiblesandotherlong-termassets.Thesepaymentsincludethoserelatingtocapitaliseddevelopmentcostsandself-const
7、ructedproperty,plantandequipment;n(b)cashreceiptsfromsalesofproperty,plantandequipment,intangiblesandotherlong-termassets;n(c)cashpaymentstoacquireequityordebtinstrumentsofotherenterprisesandinterestsinjointventures;n(d)cashreceiptsfromsalesofequityordebtinstrumentsofotherenterprisesandinterestsinjo
8、intventures;n(e)cashadvancesandloansmadetootherparties(otherthanadvancesandloansmadebyafinancialinstitution);n(f)cashreceiptsfromtherepaymentofadvancesandloansmadetootherparties(otherthanadvancesandloansofafinancialinstitution);11 6第六页，编辑于星期二：六点 五十分。Examplesofcashflowsarisingfromfinancingactivitiesa
9、re:n(a)cashproceedsfromissuingsharesorotherequityinstruments;n(b)cashpaymentstoownerstoacquireorredeemtheenterprisesshares;n(c)cashproceedsfromissuingdebentures,loans,notes,bonds,mortgagesandothershortorlong-termborrowings;n(d)cashrepaymentsofamountsborrowed;andn(e)cashpaymentsbyalesseeforthereducti
10、onoftheoutstandingliabilityrelatingtoafinancelease.11 7第七页，编辑于星期二：六点 五十分。Interest and Dividendsninterest and dividends received and paidmaybeclassifiedasoperating,investing,orfinancingcashflows,providedthattheyareclassifiedconsistentlyfromperiodtoperiod11 8第八页，编辑于星期二：六点 五十分。Taxes on Incomencash flow
11、s arising from taxes on incomearenormallyclassifiedasoperating,unlessthey can be specifically identified withfinancingorinvestingactivities11 9第九页，编辑于星期二：六点 五十分。3.DisclosurenInvestingandfinancingtransactionswhichdonotrequiretheuseofcashshouldbeexcludedfromthestatementofcashflows,buttheyshouldbesepar
12、atelydisclosedelsewhereinthefinancialstatements.nThecomponentsofcashandcashequivalentsshouldbedisclosed,andareconciliationpresentedtoamountsreportedinthestatementoffinancialposition.nTheamountofcashandcashequivalentsheldbytheenterprisethatisnotavailableforusebythegroupshouldbedisclosed,togetherwitha
13、commentarybymanagement.11 10第十页，编辑于星期二：六点 五十分。4.MethodsofpreparingstatementofcashflowsnForoperatingcashflows,thedirectmethodofpresentation is encouraged,but the indirectmethodisacceptable11 11第十一页，编辑于星期二：六点 五十分。direct methodnThedirect methodshowseachmajorclassofgrosscashreceiptsandgrosscashpayments.
14、Theoperatingcashflowssectionofthestatementofcashflowsunderthedirectmethodwouldappearsomethinglikethis:nCashreceiptsfromcustomersxx,xxxnCashpaidtosuppliersxx,xxxnCashpaidtoemployeesxx,xxxnCashpaidforotheroperatingexpensesxx,xxxnInterestpaidxx,xxxnIncometaxespaidxx,xxxnNet cash from operating activiti
15、esxx,xxx12第十二页，编辑于星期二：六点 五十分。indirect methodnTheindirect method,wherebynetprofitorlossisadjustedfortheeffectsoftransactionsofanon-cashnature,anydeferralsoraccrualsofpastorfutureoperatingcashreceiptsorpayments,anditemsofincomeorexpenseassociatedwithinvestingorfinancingcashflows.13第十三页，编辑于星期二：六点 五十分。n
16、Theoperatingcashflowssectionofthestatementofcashflowsundertheindirectmethodwouldappearsomethinglikethis:nProfitbeforeinterestandincometaxesxx,xxxnAddbackdepreciationxx,xxxnAddbackamortisationofgoodwillxx,xxxnDecreaseinreceivablesxx,xxxnDecreaseininventoriesxx,xxxnIncreaseintradepayablesxx,xxxnIntere
17、stpaidxx,xxxnIncometaxespaidxx,xxxnNet cash from operating activitiesxx,xxx14第十四页，编辑于星期二：六点 五十分。nshowtheabilitytogeneratecashncashismorecomprehensivethanprofitncreditorsaresatisfiednabettermeansofcomparingresultsnsatisfiestheneedsofallusersbetterneasiertopreparencanbeauditedeasierneasiertobeundersto
18、odnprovidemoreinformationnforecastscanbecomparedwithactualcashflows11 The advantages of statement of cash flows15第十五页，编辑于星期二：六点 五十分。1、每一个成功者都有一个开始。勇于开始，才能找到成功的路。11月-2211月-22Wednesday,November 9,20222、成功源于不懈的努力，人生最大的敌人是自己怯懦。07:12:5107:12:5107:1211/9/2022 7:12:51 AM3、每天只看目标，别老想障碍。11月-2207:12:5107:12No
19、v-2209-Nov-224、宁愿辛苦一阵子，不要辛苦一辈子。07:12:5107:12:5107:12Wednesday,November 9,20225、积极向上的心态，是成功者的最基本要素。11月-2211月-2207:12:5107:12:51November 9,20226、生活总会给你另一个机会，这个机会叫明天。09 十一月 20227:12:51 上午07:12:5111月-227、人生就像骑单车，想保持平衡就得往前走。十一月 227:12 上午11月-2207:12November 9,20228、业余生活要有意义，不要越轨。2022/11/9 7:12:5207:12:5209 November 20229、我们必须在失败中寻找胜利，在绝望中寻求希望。7:12:52 上午7:12 上午07:12:5211月-2210、一个人的梦想也许不值钱，但一个人的努力很值钱。11/9/2022 7:12:52 AM07:12:5209-11月-2211、在真实的生命里，每桩伟业都由信心开始，并由信心跨出第一步。11/9/2022 7:12 AM11/9/2022 7:12 AM11月-2211月-22谢谢大家谢谢大家第十六页，编辑于星期二：六点 五十分。