Chemalite现金流量分析课件

Chemalite,Inc

现金流量分析小组成员：1、现金流量表编制（直接法）Sales1,886,250Less:Accountsreceivableadded-70,030Cashfromsales1,816,220Cashinflowfromoperatingactivities1,816,220Material452,700Labor660,000Rent25,000Utilities82,000Costofsales1,219,700Deferredincometaxes-26,730Add:Inventoriesrawmaterialsadded20,450Inventoriesfinishedgoodsadded99,680Taxespayabledecrease950Prepaidinsuranceadded65,000Adertising70,000Researchanddevelopment63,250Insurance32,500Sellingandadministractionexpenses195,750Incometaxes64,930Cashoutflowfromoperatingactivities1,805,480

Cashprovidedbyoperatingactivities10,7402、现金流量表编制（间接法）Netincome118,995add:depreciation61,625amortizationofpatent25,000interestexpense58,750deferredincometaxes26,730taxespayable-950less:accountsreceivableadded-70,030inventoriesrawmaterialsadded-20,450inventoriesfinishedgoodsadded-99,680prepaidinsurance-65,000gainonsaleofequipment-24,250cashprovidedbyoperatingactivities10,740Saleofequipment215,500Cashinflowfrominvestingactivities215,500Property,plantandequipment820,000Land125,000Cashoutflowfrominvestingactivities945,000Cashprovidedbyinvestingactivities-729,5002、现金流量表编制（间接法）Short-termdebt200,000Long-termdebt510,000Cashinflowfromfinancingactivities710,000Interestexpense-58,750Dividendspayable-10,000Treasurystock-26,000Cashoutflowfromfinancingactivities94,750Cashprovidedbyfinancingactivities615,250

Decreaseincashbalance-103,510Beginningcashbalance113,000Endingcashbalance9,4903、现金来源和使用分析

流入金额占总流入比流出金额占总流出比净流量经营活动现金流1,816,2200.661,805,4800.6810,740投资活动现金流215,5000.08945,0000.36-729,500筹资活动现金流710,0000.2694,7500.04615,250合计