*
現金表: 收到錢和流出錢的狀況,記流水帳,3種類型: 經營、投資、融資,流入和流出分類描述ex.
領工資: 經營現金流入
買菜、請清潔工: 經營現金流出
付個人所得稅: 在中國,誰付你薪水應替你代扣所得稅,我們不需親自繳稅
買車、買房: 投資現金支出
賣房: 投資現金收入
跟銀行借錢: 融資收入
還貸款:融資流出

 

 

operating

investment

financing

core

Other

Fixed asset

invest

debt

equity

inflow

Sales

tax

Rent

tax

disposal

Disposal

Investment income

Raise money

Raise money

outflow

Procurement

Salary

tax

Rent

tax

Purchase or construct

invest

Interest principal

dividend


*
1、Operating activities
(1) core business
→ inflow: sales, tax(税收返還、增值税100x1.17=117商店幫* 稅務局向客人先收稅,之後仍需返回稅務局,未來的負債,為應交稅金tax payable)
→ outflow: Procurment、salary、tax
(2) other business
→ inflow: rent, tax
→ outflow: rent, tax
2、investment activities
(1) fixed assets: 在公司裡面投
→ inflow: disposal我把公司給賣掉
→ outflow: Purchase or construct
(2) investment:在公司外投
→ inflow: disposal賣股票, investment income分紅
→ outflow: invest買别人股票,外債
3、Financing activities
(1) debt 債務融資
→ inflow: raise money
→ outflow: interest principal還錢給銀行
(2) equity 股權融資
→inflow: raise money
→outflow: dividend分紅

*對會計
經營性租賃: 期限短、金額小
融資性租賃: 期限長、金額大,購買的行為,是負債,為長期應付款long- Term payable

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