分析了N道example和UNNC past exam总结出来的万能结构表
最近大家都在纠结accounting吧？问题是每次做新题，都有新question发现，原因之一是不同的questions, 涉及到的内容可能不同。 例如， 有的question 里面有share premium，有的就没有。
以下是我总结出来的应对CASH FLOW STATEMENT的万能结构表，经过本人试验，能够对付 cash flow stament的计算题，考试的时候，只要一一对应，看是否提到就行。欢迎大家提意见改进。
Operating activities
Profit before interest:
Adjustments for
+depreciation
-profits (+losses )on sale of non current assets
+increases(- decreases) Changes in the provision for doubtful debts (+increases, – decreases)
Operating cash flow before movements in working capital
-increases(+decrease) inventory
-increased(+decrease) debtors
+increases(-decrease) creditors
Cash generated by operations
–Interest paid
– tax paid
Investing activities
-Purchase of non-current and current assets
+sales of non-current and current assets.
+Interest and dividends received
Financing activities
-preference and ordinary dividends paid
-re purchases of loans
+issue of share captical
+share permium
Reconciliation
Net movement in cash and equivalents
Opening cash and equivalents
Closing cash and equivalents
