Cash in the cash flow statement refers to cash on hand, deposits that can be used for payment at any time and cash equivalents.

Specifically, it includes the following four aspects:

(1) Cash on hand

Cash on hand refers to the cash held by an enterprise that can be used for payment at any time, that is, it is consistent with the contents contained in the "cash" account in accounting.

(2) Bank deposits

Bank deposit refers to the deposit that an enterprise can use for payment at any time in banks or other financial institutions, that is, it is basically consistent with the contents contained in the subject of "bank deposit" in accounting. The difference between the two is that deposits that cannot be used for payment at any time in the funds deposited in banks or other financial institutions should not be used as cash in the cash flow statement, such as time deposits that cannot be withdrawn at any time. However, time deposits that banks or other financial institutions can withdraw in advance are included in the cash concept of the cash flow statement.

(3) Other monetary funds

Other monetary funds refer to the funds that the enterprise has deposited in the bank for a specific purpose or has not received on the way, such as foreign deposits, bank draft deposits, cashier's checks deposits, letter of credit guarantee funds, and monetary funds in transit.

(4) Cash equivalents

Cash equivalent refers to the investment held by an enterprise with short term, strong liquidity, easy conversion into known amount of cash and little risk of value change. The main feature of cash equivalent is its strong liquidity, which can be converted into cash investment at any time. Generally, it refers to the investment that expires in three months or less, or can be converted into cash. For example, when an enterprise purchases a 3-year national debt issued by 1998 12 1, the maturity date at the time of purchase is 1 month, and this short-term investment should be regarded as a cash equivalent.

Reference: zhidao.baidu/...VA4Va_

What is the meaning of operating cash flow in the cash flow statement?

Cash flow from operating activities refers to the cash flow generated by all transactions and events except investment activities and fund-raising activities. It is the main source of cash for enterprises. For example, enterprises use banks to buy raw materials, produce products, sell products and confirm income, which are all cash flows generated by business activities.

(1) Cash flow analysis of operating activities:

① Tampering with the nature of cash flow, disguising cash inflow from financing activities as cash inflow from operating activities, including operating expenses in investment activities, disguising cash inflow from investment activities as cash inflow from operating activities, and so on;

② As an expedient measure, in order to avoid the deterioration of the net operating cash flow in the annual accounting statements, the enterprise can let the parent company or major shareholder repay a large amount of accounts receivable at the end of the period or even pay the advance payment first, and return the funds to the parent company or major shareholder in various forms in the next period;

(3) Discounting bills receivable is essentially a form of financing for enterprises, which cannot improve their profitability and income quality;

(4) Use accounts payable items to improve accounts payable items when there is little space for accounts receivable.

(II) Presentation method of cash flow from operating activities:

There are two presentation methods of cash flow from operating activities, one is called direct method, and the other is called indirect method.

1. Cash flow from direct business activities

The direct method refers to the reporting method that directly reflects the cash flow of enterprise operating activities through the main categories of cash inflow and expenditure. Reporting cash flow by direct method can reveal the source and use of cash flow in business activities of enterprises and help to predict the future cash flow of enterprises.

The main items of cash inflow from operating activities include:

(1) Cash received from selling goods and providing services

(2) Refund of taxes and fees received

(3) Other cash received related to business activities.

The main items of cash outflow from operating activities include:

(1) Cash paid for goods and services.

(2) Cash paid to employees

(3) Various taxes and fees paid

(4) Other cash paid related to business activities.

The net cash flow from operating activities is the difference between cash inflow from operating activities and cash outflow from operating activities.

2. Indirect cash flow from operating activities

The indirect method is to determine the cash flow of operating activities through the adjustment of related projects on the basis of the current net profit of the enterprise. Reporting cash flow by indirect method can reveal the difference between net income and net cash flow, which is helpful to analyze the quality of income and the management of working capital of enterprises.

To adjust "net profit" to "net cash generated from operating activities", the following four adjustment calculations are required:

(1) Deducting the profit and loss of non-operating activities (profit and loss of financing and investment activities): disposing of the losses of fixed assets, intangible assets and other long-term assets; Scrapping loss of fixed assets; Financial expenses; Investment loss (minus income). Net profit MINUS "non-operating profit and loss" results in "net profit and loss from operating activities".

(2) Add unpaid operating assets: provision for impairment; Depreciation of fixed assets; Amortization of intangible assets; Amortization of long-term deferred expenses; Reduce prepaid expenses; Accrued expenses increase.

These six expenses have been deducted when calculating profits, but no cash has been paid in this period. Add them back and get "cash generated from business activities".

(3) Increase the decrease of non-cash current assets: decrease (decrease) of inventory; The decrease of enterprise accounts receivable includes the decrease (decrease) of notes receivable, accounts receivable, prepayments and other accounts receivable.

(4) Increase of business accounts payable, including increase (decrease) of notes payable, increase (decrease) of accounts payable, increase (decrease) of other accounts payable, increase (decrease) of wages payable, increase (decrease) of benefits payable, increase (decrease) of taxes payable, and deduction of deferred taxes (items vary in nature and can also be classified as non-operating gains and losses).

What should the net cash flow from operating activities in the cash flow statement be equal to in the balance sheet?

1. The net cash flow from operating activities in the cash flow statement is equal to the cash-related items in the balance sheet.

Net cash flow from operating activities = net increase in cash and cash equivalents-net cash flow from financing activities-net cash flow from investment activities.

2. Cash flow from operating activities. Business activities refer to all transactions and matters except investment activities and fund-raising activities, including selling goods, providing services, operating leases, purchasing goods, receiving services, manufacturing products, advertising, promoting products, paying taxes, etc.

Third, the balance sheet is a statement reflecting the assets and liabilities of the enterprise at the end of the period. Comparing the relevant indicators of cash flow statement with those of balance sheet can evaluate the solvency of enterprises more objectively. Profitability and ability to pay.

(A) solvency analysis

Current ratio is the ratio of current assets to current liabilities. Current assets reflect assets that can be realized within one year or one business cycle, including many items with weak liquidity, such as sluggish inventory, accounts receivable that may not be collected, prepaid expenses that are essentially expenses, losses of current assets to be processed and prepayments. Although they have the nature of assets, in fact, they can no longer be converted into cash and no longer have the ability to repay debts. Moreover, the asset structure of different enterprises is quite different at present, and the asset quality is also different. Therefore, it is often biased to analyze the solvency of enterprises only by indicators such as current ratio. The net cash flow generated by operating activities can be compared and analyzed with the relevant indicators of the balance sheet as a supplement to indicators such as current ratio. The specific content is:

L, the ratio of net cash flow from operating activities to current liabilities. This indicator can reflect the ability of enterprises to obtain cash from business activities to repay short-term debts. The greater the ratio, the stronger the solvency.

2. The ratio of net cash flow from operating activities to total debt. This ratio can reflect the enterprise's ability to repay all debts with cash obtained from operating activities. The greater the ratio, the stronger the debt capacity of the enterprise.

3. The ratio of ending balance of cash (including cash equivalents) to current liabilities. This ratio reflects the ability of enterprises to repay their debts directly. The higher the ratio, the greater the solvency of the enterprise. However, due to poor cash profitability, the bigger the ratio, the better.

How to do the cash flow statement in financial statements?

First, determine the "net cash flow from operating activities" in the main table.

1. Cash received from selling goods and providing services

= Income from main business in income statement ×( 1+ 17%)+ Income from other business in income statement+(opening balance of bills receivable-closing balance of bills receivable)+(opening balance of accounts receivable-closing balance of accounts receivable)-closing balance of bad debt provision for accounts receivable.

2. Refund of taxes and fees received

= (opening balance of subsidies receivable-closing balance of subsidies receivable)+subsidy income+accumulated deduction amount of current income tax.

3. Other cash received related to business activities.

= Credit amount of non-operating income related details in current period+credit amount of other business income related details in current period+credit amount of other receivables related details in current period+credit amount of other payables related details in current period+interest income of bank deposits (formula 1)

In the specific operation, because the cash flow statement is compiled according to two main tables and some detailed account books, the data is difficult to be accurate, so the project is left to the end, and the calculation formula is:

Other cash received related to business activities (Formula 2)

= Supplementary Information "Net Cash Flow from Operating Activities" -{( 1+2)-(4+5+6+7)}

The data generated by formula 2 is not much different from the result calculated by formula 1.

4. Cash paid for goods and services.

= [main business cost in the income statement+(ending balance of inventory-ending balance of inventory) ]×( 1+ 17%)+ other business expenses (excluding tax)+(opening balance of notes payable-ending balance of notes payable)+(opening balance of accounts payable-ending balance of accounts payable)+(ending balance of prepayments-prepayments)

5. Cash paid to employees

= Cumulative Debit Amount of Payables in Current Period+Cumulative Debit Amount of Payables in Current Period+Pension Insurance, Unemployment Insurance, Housing Provident Fund and Medical Insurance in Management Expenses+Labor Protection Expenses in the Schedule of Costs and Manufacturing Expenses.

6. Various taxes and fees paid

= Cumulative debit amount of each detailed account of payable taxes+Debit amount of each detailed account of other payables+Cumulative debit amount of taxes in management expenses+related tax items in other business expenses.

That is, all kinds of taxes and fees actually paid, excluding input tax.

7. Other cash paid related to business activities.

= Non-operating expenses (excluding fixed assets disposal losses)+management expenses (excluding wages, welfare expenses, labor insurance, unemployment insurance, housing accumulation fund, pension insurance, medical insurance, depreciation, bad debt reserve or bad debt losses, tax included, etc.). )+Operating expenses, costs and manufacturing expenses (excluding wages, welfare expenses, labor insurance, unemployment insurance, housing accumulation fund, endowment insurance, medical insurance, etc.).

Two, determine the main table "net cash flow from investment activities".

1. Cash received from investment recovery

= (initial number of short-term investments-final number of short-term investments)+(initial number of long-term equity investments-final number of long-term equity investments)+(initial number of long-term debt investments-final number of long-term debt investments)

In this formula, if the opening amount is less than the closing amount, it is accounted for in the cash item paid by the investment.

2. Cash received from investment income

= Investment income in the income statement-(ending amount of interest receivable-beginning amount of interest receivable)-(ending amount of dividends receivable-beginning amount of dividends receivable)

3. Net cash recovered from the disposal of fixed assets, intangible assets and other long-term assets.

= Credit balance of fixed assets liquidation+(closing number of intangible assets-opening number of intangible assets)+(closing number of other long-term assets-opening number of other long-term assets)

4. Other cash received related to investment activities.

For example, to recover the principal of financial leasing equipment.

5. Cash paid for the purchase and construction of fixed assets, intangible assets and other long-term assets

= (closing number of construction in progress-opening number of construction in progress) (excluding interest)+(closing number of fixed assets-opening number of fixed assets)+(closing number of intangible assets-opening number of intangible assets)+(closing number of other long-term assets-opening number of other long-term assets)

In the above formula, if the ending number is less than the beginning number, the fixed assets, intangible assets and ......

Does the "current amount" in the monthly statement of cash flow statement refer to the amount of the current month or the accumulated amount of this year?

Since it is a monthly report, this period is the figure of March, and the amount of silly period is the figure of February. Isn't the income statement also expressed by these indicators now? The current figures refer to this month, and the previous figures refer to last month.

The design of this table is unreasonable and cannot reflect the cumulative number. There's no way to call it a new watch.

Is the cash flow statement the main accounting statement?

Financial statements mainly include balance sheet, income statement and cash flow statement.

Is the cash flow statement necessary at ordinary times?

Financial statement question: What do cash and cash equivalents mean in the cash flow statement?

Cash on hand, bank deposits, funds in other currencies, bonds with maturity of 3 months purchased.

The cash flow statement is very important. Why is it not the first statement?

As one of the three main tables of enterprise accounting statements, cash flow statement is in the same position as balance sheet and income statement in the accounting statement system. However, from the actual use of the statement, the cash flow statement obviously lags behind the second balance sheet and income statement. There are three reasons for this:

First of all, it is not long enough for the cash flow statement to replace the statement of changes in financial position. Whether it is an enterprise as a compiler or the public as a user and other related institutions or people, the cash flow statement is still relatively unfamiliar and needs a familiar process. Because the basis of cash flow statement is different from balance sheet and income statement (the former is cash basis and the latter is accrual basis), the use of financial data generated by it should be transformed from a corresponding angle, which requires a certain accounting foundation, and the popularization of basic accounting knowledge takes a certain time.

Second, the understanding of the function of cash flow statement needs to be improved. On the surface, the cash flow statement is an independent accounting statement, but from the perspective of the generation of relevant information, it is attached to the balance sheet and income statement (at least in the main aspects). This independence and dependence determines that the cash flow statement plays an irreplaceable role in the balance sheet and income statement. In a sense, the cash flow statement is a necessary extension and systematic sublimation of the balance sheet and the income statement, because: in time and space, it overcomes the defect that the balance sheet only reflects hours and provides information on the amount incurred in an accounting period; On this basis, it overcomes the shortcomings of accrual basis in the income statement and provides information on business activities based on cash basis; From the content, the main table of cash flow statement is divided into three parts (namely, business activities, investment activities and financing activities). The first part is divided into different specific items, all related to the production and operation of the enterprise, but none of them are the same as those in the balance sheet and income statement, thus greatly making up for the lack of information provided by the balance sheet and income statement.

Third, the disclosure standard of cash flow statement is relatively low. For example, according to the China Securities Regulatory Commission's Standards for the Contents and Format of Information Disclosure of Public Offerings No.2-Contents and Format of Annual Reports (revised in 2003) (hereinafter referred to as the Annual Report Standards), listed companies should disclose 2 1 major accounting data and financial indicators in their annual reports. Among them, the cash flow statement only involves two financial data (namely, the net cash flow generated by operating activities, the net increase and decrease of cash and cash equivalents) and 65,438+0 financial indicators (namely, the net cash flow generated by operating activities per share), accounting for 65,438+0/7 of the total. Another example is China Securities Regulatory Commission's Rules for the Compilation of Information Disclosure of Companies Offering Securities to the PublicNo. 12. J5 ---- General provisions on financial reporting (see table 1). Among them, except point 1 (that is, other cash paid or received with greater value related to business activities, financing activities and investment activities), the rest are specific requirements for the notes to the balance sheet and income statement. Because the Regulations on Financial Accounting Reporting for Enterprises, Accounting Standards for Enterprises-Basic Standards, Accounting Standards for Enterprises-Cash Flow Statement and Accounting System for Enterprises, which affect the information disclosure of cash flow statements, there are no specific requirements for the notes of cash flow statements, so the annual report standards and financial reporting regulations have actually become the highest standards for the specific information disclosure of cash flow statements of listed companies in Cambodia. Objectively, it lightens the responsibility of financial report preparers to disclose cash flow statement information, and also affects the utilization of cash flow statement information in financial reports to some extent.

Is the net cash flow generated by operating activities in the cash flow statement of financial statements an operating cash flow?

The problem 1 is the problem of operating cash flow. 2 The net cash flow from operating activities-capital expenditure = free cash flow is correct.

On what basis is the cash flow statement compiled?

The cash flow statement is prepared on the basis of cash. "Cash" here is a broad concept, including cash and cash equivalents. Specifically, cash refers to cash on hand, deposits and other monetary funds that can be used for payment at any time. Cash equivalents refer to investments held by enterprises with short term (generally due within 3 months from the date of purchase), strong liquidity, easy conversion into known amount of cash and less risk of value change.

The following is for reference.

Based on the cash basis, it truly reflects the net cash received, actual expenditure, cash inflow and outflow in the current period, thus analyzing the difference between net profit and cash flow in the income statement and correctly evaluating the operating results of the enterprise.