『Cash flow calculation formula』Related information(clamp on meter|electromagnetic meter|venturi meterrotameter|orifice meter|ultrasonic flow meter|mass flow meter|coriolis mass flow meter|coriolis flow meter|magnetic flow meter|magmeter flow meter|magflow flow meter|mag meter flow meter|electromagnetic flow meter|vortex flow meter|turbine flow meter|thermal mass flow meter|thermal flow meter|rotameter flow meter)
1. Cash flow calculation formula
Net cash flow NCF=operating income - cash cost - income tax; Net cash flow=net profit+depreciation=(operating income - related cash outflows - depreciation) * (1- tax rate)+depreciation; The second formula is commonly used, pay attention to depreciation provision. Net cash flow is an indicator in the cash flow statement, which refers to the balance between the inflow (income) and outflow (expenses) of cash and cash equivalents during a certain period (net income or net wheel drive expenses), reflecting the net increase or decrease in cash and cash equivalents of an enterprise during the current period. In terms of personal daily life, for example, at the beginning of a month, there was a total of 1200 yuan in cash, 1500 yuan in salary income, 800 yuan in living expenses, and 1000 yuan in purchasing treasury bond instead of sedan chair reclusion. Thus, by the end of the month, there was a cash of 1200+1 500-800-1 000=900 yuan, and the net cash flow of the month was equal to 900-1 200=-300 yuan, which means that the cash at the end of the month was 300 yuan less than that at the beginning of the month. But at the same time, assets increased by 700 yuan (900+1000-1200). The emergence of cash flow statements mainly reflects the impact of various items in the balance sheet on cash flows, and is classified into three activity categories based on their purposes: operating, investing, and cash flow statement content, and structured financing. The cash flow statement can be used to analyze whether an institution has enough cash in the short term to cover expenses. The main function of a cash flow statement is to evaluate a companys payment ability, repayment ability, and turnover abilit
_600x400.jpg)
2、 The cash flow statement helps predict the future cash flows of a company;
3、 The cash flow statement helps to analyze the quality of corporate earnings and the factors that affect net cash flow;
4、 Necessary supplements have been made to the accounting statements based on the accrual basis to enhance the comparability of accounting information. 1. Cash received from sales of goods and provision of services=main operating income in the income statement+other operating income in the income statement+taxes payable - value-added tax (output)+(beginning balance of accounts receivable - ending balance of accounts receivable)+(beginning balance of accounts receivable - ending balance of accounts receivable)+(ending balance of advance receipts - beginning balance of advance receipts) - end balance of provision for bad debts of accounts receivable.
2、 Received tax refund=(beginning balance of receivable subsidies - ending balance of receivable subsidies)+subsidy income+cumulative amount of credit for income tax in the current period
3. Other cash received related to operating activities=credit for non operating income in the current period+credit for other business income in the current period+credit for other receivables in the current period+credit for other payables in the current period+credit for other payables in the current period+interest income from bank deposits.
4、 Cash paid for purchasing goods and receiving services=[Main operating costs in the income statement+(ending balance of inventory - beginning balance of inventory)] × (1+16%)+Other business expenses (excluding taxes)+(beginning balance of notes payable - ending balance of notes payable)+(beginning balance of acco
Hot Product
Related AD
