* cash
1) shareholder's investment 3200 融資流入
2) bank loan 5100 融資債務流入
3) equipment -5700 投資流出
4) land -150 無形資產,投資流出
5) Procurement -1600 經營流出
6) manufacturing -1200經營流出
7) sales 3000經營流入
8) prepayment to supplier -150經營流出
9) expense -400經營流出
10) research and development -50經營流出
11) interest payment -130融資流出
12) income tax -100經營流出
13) cash dividend -100融資股權流出
→融資活動現金流: 80.7M 流入
→投資活動現金流: -58.5M 流出
→經營活動現金流: -5M 流出,但淨利潤520,還不錯17%,實際上經營活動入不敷出,没有造血,需自融資輸血⇒企業有賺錢,但没有錢
⇒現金淨流量: 17.2M = 資產負債表的 cash 1720

* 現金流量表
Cash flows from operating activities
-----------------------------------------------------------
Cash received from sales of goods and rendering of services
Refund of Taxes paid
Other cash received from activities relating to operation
Subtotal of cash inflows 3000
-------------------------------------------------
cash paid for goods and services 1750
cash paid to and on behalf ofemployees 1200
Tax paid 100
0ther cash paid relating to operating activities 450
subtotal of cash outflow 3500
-------------------------------------------------
net cash flow from operating activities -500

cash flows from investing activities
---------------------------------------------------------
cash received from withdraw of investment
cash received from gain of investment revenue
net cash received from disposal of fixed assets, intangible assets, and other long-term assets
other cash received from activities relating to investment
subtotal of cash inflow
-------------------------------------
cash paid for purchase fixed assets, intangible assets and other long-term assets 5850
cash paid for investment
other cash paid for activities relating to investment
subtotal of cash outflow 5850
------------------------------------------------
net cash flow from investment activities -5850

cash flow from financing activities
-------------------------------------------------------
cash rewired by absorbing investment 3200
cash acquired from borrowings 5100
other cash received from a activities relating to financing
subtotal of cash inflow 8300
----------------------------------------------
cash paid for debt redemption
cash paid for distribution A dividend, profit, payment of interest 230
other cash paid for activities relating to financing
subtotal of cash outflow 230
----------------------------------------
net cash flow from financing activities 8070

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