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ACCA FA知识点：现金流量分类

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发布时间：2021-08-05 18:15

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Classification of cash flows

IAS 7,Statement of Cash Flows requires an entity to present a statement of cash flows as an integral part of its primary financial statements.A statement of cash flow classifies and presents cash flows under three headings:

(i)Operating activities

(ii)Investing activities and

(iii)Financing activities

Operating activities can be presented in two different ways.The first is the direct method which shows the actual cash flows from operating activities–for example,the receipts from customers and the payments to suppliers and staff.The second is the indirect method which reconciles profit before tax to cash generated from operating profit.Under both of these methods the interest paid and taxation paid are then presented as cash outflows deducted from the cash generated from operations.

Investing activity cash flows are those that relate to non-current assets including investments.Examples of investing cash flows include the cash outflow on buying property plant and equipment,the sale proceeds on the disposal of non-current assets and any cash returns received arising from investments.

Financing activity cash flows relate to cash flows arising from the way the entity is financed.Entities are financed by a mixture of cash from borrowings from third parties(debt)and by the shareholders(equity).Examples of financing cash flows include the cash received from new borrowings or the cash repayment of debt as well as the cash flows with shareholders in the form of cash receipts following a new share issue or the cash paid to them in the form of dividends.

This topic is examined in much more depth in the FR examination than it is at FA.For example,in FA,an extract,or the whole statement of cash flow might be required in the multi-task questions but it could also be constructed as an OT question.FR,however,is more likely to ask for an extract from the statement of cash flows using more complex transactions(for example,the purchase of PPE using right-of-use asset leases).However,that does not mean that FR will never require the preparation of a complete statement of cash flows so be prepared.

翻译参考

现金流量分类

IAS 7，现金流量表要求主体将现金流量表作为其主要财务报表的组成部分。现金流量表将现金流量分类并列报在三个标题下：

(i)经营活动

(ii)投资活动和

(iii)融资活动【点击免费下载>>>更多ACCA学习相关资料】

经营活动可以以两种不同的方式呈现。第一种是直接法，它显示经营活动的实际现金流量——例如，来自客户的收入以及支付给供应商和员工的款项。第二种是将税前利润与营业利润产生的现金进行核对的间接方法。在这两种方法下，支付的利息和支付的税款随后作为从运营产生的现金中扣除的现金流出列报。

投资活动现金流是与包括投资在内的非流动资产相关的现金流。投资现金流的例子包括购买物业厂房和设备的现金流出、出售非流动资产的收益以及投资产生的任何现金回报。

融资活动现金流量与实体融资方式产生的现金流量有关。实体的资金来自第三方借款（债务）和股东（股权）的混合现金。融资现金流量的例子包括从新借款或偿还债务的现金中收到的现金，以及在发行新股后以现金收入形式向股东支付的现金流量或以股息形式支付给股东的现金。

与FA相比，在FR考试中对这个主题进行了更深入的研究。例如，在FA中，多任务问题可能需要摘录或整个现金流量表，但也可以将其构建为OT问题。然而，FR更有可能要求使用更复杂的交易（例如，使用使用权资产租赁购买PPE）的现金流量表中的摘录。但是，这并不意味着FR永远不会要求准备完整的现金流量表，因此请做好准备。

【ACCA FA ：练习计算购买 PPE 的费用】

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