Study note: financial training 1-4
The 4th day!
Cash flow statement
- Cash flows because one of the three actions below:
Operating activities
Investment activities
Financing activities - After a operating period, we can see the cash flow result from a simple number: cash account.
- Note it is different from cash to profit. For example, you sold a machine to a company, then we can see the profit increasing from the balance sheet. But because the buyer did not pay for it immediately, so the cash would not change at the same time.
- Statement of changes in owner?? equity is often attached in the main sheet. It normally have two parts: invested capital, income preserved.
- PS: some changes can not be seen from income statement and cash flow statement. For examples, goods on hand and other liabilityies.
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10月 7, 2006 | Filed Under Life
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