階段網(wǎng)課sbr舊課選看講義寒假補充

nrlsdTheobjectiveofIAS7istorequirethepresentationofinformationaboutthehistoricalchangesincashandcashequivalentsofanentitybymeansofastatementofcashflows.StatementofcashflowsclassifiescashflowsduringtheperiodaccordingOperatingactivities;-CFOInvestingactivities;and-CFIFinancingactivities;-CFFnfhdhCashandcashequivalentscomprisecashonhand(手里的錢)anddemanddeposits(存款),togetherwithshort-term,highlyliquidinvestmentsthatarereadilyconvertibletoaknownamountofcash,andthataresubjecttoaninsignificantriskofchangesinvalue短期高流動性的投資，可以被轉(zhuǎn)換成固定的金額且風險不大，比如支付Aninvestmentnormallymeetsthedefinitionofacashequivalentwhenithasamaturityofthreemonthsorlessfromthedateofacquisition.Equityinvestmentsarenormallyexcluded,unlesstheyareinsubstanceacashequivalent(e.g.preferredsharesacquiredwithinthreemonthsoftheirspecifiedredemptiondate).Bankoverdraftswhicharerepayableondemandandwhichformanintegralpartofanentity'scashmanagementarealsoincludedasacomponentofcashandcashThecomponentsofcashandcashequivalentsshouldbedisclosed,andareconciliationpresentedtoamountsreportedinthestatementoffinancialposition.OperatingOperatingactivitiesarethemainrevenue-producingactivitiesoftheentitythatarenotinvestingorfinancingactivities,sooperatingcashflowsincludecashreceivedfromcustomersandcashpaidrsandemployeesInvestingactivitiesaretheacquisitionanddisposaloflong-termassetsandotherinvestmentsthatarenotconsideredtobecashequivalents.投資活動產(chǎn)生，包括買Financingactivitiesareactivitiesthataltertheequitycapitalandstructureoftheentity.ProceedsfromissueofXProceedsfromlong-termXPaymentofleaseDividendspaid-Interestpaid-Note:InterestanddividendsreceivedandpaidmaybeclassifiedasCFO/CFI/CFF,providedthattheyareclassifiedconsistentlyfromperiodtoperiod.Buy&SellDividendsreceived-XInterestreceived-XernmentgrantsreceivedXNote:InterestanddividendsreceivedandpaidmaybeclassifiedasCFO/CFI/CFF,providedthattheyareclassifiedconsistentlyfromperiodtoperiod.XIncreaseinetaxexpsXIncreaseintradereceivablesXIncreaseintradepayablesXXInterestexpsXetaxpaidIncreaseinXInterestpaidInvestmentXXProfit/(Loss)ondisposalofernmentgrantsEmployeePensionpaidProvideinformationtofinancialstatementuserstomakejudgementsontheamount，time°reeofcertaintyoffuturecashflows根據(jù)過去預測未來Giveindicationofrelationshipbetween profitability&cashgeneratingactivitiesandthusofthequalityoftheprofitearned.利潤質(zhì)量 cash flow could be check theaccuracy assessmentofcashflowandcoachfuturecashflowforecastormodelingusedinpresentvalue.調(diào)整差異，更好的預測未來Provideinformationon ysisinconjunctionwithstatementoffinancialposition.更好的評估流動性風險Cashflowcannotbeeasilymanipulatedandisnotaffectedbyjudgementorbyaccountingpolicies.相對不太容易 Only provide cash and can provide completeinformationoffuturecashflows.歷史信息Thereissomescopemanipulationofcashflowssuchassale&repurchase,accountingandwindowdressing.Substanceoverform,therefore,shouldbeusedtoreflecttruenatureofsucharrangement. Asubstantialcashbalanceisnotasignofgoodmanagementifthecashcouldbeinvestedelsewheretogenerateprofit(longtermprofitabilitytrade-offshort-termIndirectmethod，從利潤出發(fā)，調(diào)整SOFP里所有科目（每個科目用且只用一次），注意題目給出的報表數(shù)字是否有錯誤，如果有，需要改錯（比如計提一個折舊，DrPL影響PBT，CrPPE影響PPEMovement的期末值）基本上，SOFP每個科目都要做Movement，SOCE就是Equity的MovementMovement中的本期變化值主要來自于題