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ACCA FA：经营活动的间接法和直接法
文章来源：ACCA官网
发布时间：2021-08-05 18:19
阅读：1256次
Operating activities–the indirect method and direct method
There are two different ways of starting the cash flow statement,as IAS 7,Statement of Cash Flows permits using either the'direct'or'indirect'method for operating activities.
The direct method is intuitive as it means the statement of cash flow starts with the source of operating cash flows.This is the cash receipts from customers.The operating cash out flows are payments for wages,to suppliers and for other operating expenses which are deducted.Finally the payments for interest and tax are deducted.
Alternatively,the indirect method starts with profit before tax rather than a cash receipt.The profit before tax is then reconciled to the cash that it has generated.This means that the figures at the start of the cash flow statement are not cash flows at all.In that initial reconciliation the profit before tax is adjusted for expenses that have been charged against profit that are not cash out flows;for example depreciation and losses on disposal of non-current assets,have to be added back,and non-cash income;for example,investment income and profits on disposal of non-current assets are deducted.The changes in inventory,trade receivables and trade payables(working capital)do not impact on the measurement profit but these changes will have impacted on cash and so further adjustments are made.For example,an increase in the levels of inventory and receivables will have not impacted on profit before tax but will have had an adverse impact on the cash flow of the business.Thus,in the reconciliation process,the increases in inventory and trade receivables are deducted from profit before tax.Conversely,decreases in inventory and trade receivables are added back to the profit before tax.The opposite is applicable for trade payables.Finally,the payments for interest and tax are presented–usually as a further deduction.
翻译参考
经营活动——间接法和直接法
有两种不同的方式开始现金流量表，因为IAS 7，现金流量表允许对经营活动使用“直接”或“间接”方法。
直接法很直观，因为它意味着现金流量表从经营现金流量的来源开始。这是来自客户的现金收入。经营现金流出是支付给供应商的工资、支付给供应商的款项以及扣除的其他经营费用。最后扣除利息和税款。【点击免费下载>>>更多ACCA学习相关资料】
或者，间接方法从税前利润而不是现金收入开始。然后将税前利润与其产生的现金进行核对。这意味着现金流量表开头的数字根本不是现金流量。在该初始对账中，税前利润根据非现金流出利润计入的费用进行了调整；例如非流动资产的折旧和处置损失，必须加回，以及非现金收入；例如，扣除投资收益和处置非流动资产的利润。存货、贸易应收账款和贸易应付账款（营运资金）的变动不会影响计量利润，但这些变动会对现金产生影响，因此需要进一步调整。例如，库存和应收账款水平的增加不会影响税前利润，但会对业务的现金流量产生不利影响。因此，在对账过程中，存货和应收账款的增加从税前利润中扣除。相反，存货和应收贸易账款的减少会重新计入税前利润。贸易应付账款则相反。最后，显示利息和税款的支付——通常作为进一步的扣除。存货和应收账款的减少重新计入税前利润。贸易应付账款则相反。最后，显示利息和税款的支付——通常作为进一步的扣除。存货和应收账款的减少重新计入税前利润。贸易应付账款则相反。最后，显示利息和税款的支付——通常作为进一步的扣除。
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讲师认证：母语般流畅而纯正的英式英语
ACCA 会员，曾任四大会计师事务所外审员、上市公司海外业务审计经理。亲切又风趣的Daniel老师，目前已从事ACCA教育培训7年+，授课逻辑严谨，思路清晰，善于总结，知识点和时事充分结合，母语般流畅而纯正的英式英语，轻松愉悦的课堂气氛，带过的多个AFM方向班通过率达到100%。是名副其实的实力派。
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