cash flow statement

，关于现金流量表

Cash Flow Statement

The cash flow statement captures a company’s activities related to receipts and payments of cash, presented over a year or multiple years. Its purpose is to provide insight into a company’s ability to generate cash and manage it efficiently.

The cash flow statement documents all of the activities that add or subtract from a company’s cash position on a monthly or quarterly basis. It documents changes in the cash flows related to operations, investments, financing.

The operating cash flow section of the statement documents all the cash inflows and outflows resulting from the company’s core operations related to the production and sale of its goods or services. This includes cash from sales, taxes, interest expenses, and one-time items like settlements or asset sales.

The investing activities section documents any changes in the company’s cash position related to buying or selling assets or investments. This includes purchases and sales of plant, as well as financing of investments and other long-term assets.

The financing activities section contains cash inflows and outflows related to managers’ decisions to borrow, lend, and issue or buy back stocks. This includes inflow of cash from the issuance of bonds or other debt security, outflows from dividend payments, and any proceeds from the sale of stock.

The cash flow statement also provides insight into a company’s capital structure and its ability to both generate and use cash, providing investors with the ability to compare similar companies and make more informed decisions.

Overall, a cash flow statement provides a deep dive into a company’s underlying performance and financial condition, identifying any issues relative to cash generation or use. As with any financial statement, the cash flow statement should be read in conjunction with other financial metrics.

Cash flow statement

A cash flow statement is a financial document that records the receipts, outflows, and net meaning of a company’s cash over a specified period of time. This report is critical for investors to assess the liquidity and solvency of a company, making it one of the most important financial documents for businesses and investors alike.

The cash flow statement is a must for all companies, and is used to provide investors and creditors with a clear picture of the businesss cash flow. It always involves the inspection of three sections in one report, the operating activities, the investing activities and the financing activities.

Operating activities involve inflows and outflows of cash from the day-to-day operations of a company. This is where the revenues and expenses from the income statement ultimately feed into to determine if there is an increase or decrease in cash.

Investing activities involves all the cash outflows such as the cost of purchases, investments or acquisition of assets, and all the cash inflows that result from selling of these assets such as investments, sale of equipment, property or land.

Financing activities is where the cash is sourced from. This involves cash in-flows from issuing new debt such as borrowing or a bond and cash outflows from paying off debt or buying back stock.

The cash flow statement is critical for investors and creditors to assess the liquidity and solvency of a company. Because it is an indication of the companys ability to manage its financial affairs and generate future cash flow. It is also helpful to understand the companys sources of income and how the business is using that income.