1, loan recovery. Fill in: 1 Cash flow from operating activities: other cash related to operating activities is received.

2. Payment of loan: 1. Cash flow from operating activities: payment of other cash related to operating activities.

When a company lends money to employees, when employees repay it to the company, other cash related to business activities is generally included in the payment, and then other cash related to business activities is also included in the return (negative); Or you can include other cash related to business activities when you pay, and then record other cash related to business activities when you come back.

Employee loans are generally commercial loans, that is, advance payments for company procurement or foreign affairs communication. When borrowing expenses, it is necessary to identify the applicable cash flow code according to the business content specified on the receipt.

If it is a loan for purchasing materials, office supplies and other expenses, it belongs to "cash for purchasing goods and accepting services"; If it is used to visit injured employees or buy holiday benefits, it belongs to "cash paid to employees and cash paid for employees".

Extended data:

Fill in the main items in the cash flow statement:

After the promulgation and implementation of the new accounting standards for enterprises, the filling methods of various items in the cash flow statement have changed, especially the two main items "cash received from selling goods and providing services" and "cash paid from purchasing goods and accepting services" are quite different. This paper makes a preliminary analysis of these two projects.

The formula is: the amount of this project = operating income+output tax+(opening balance of accounts receivable-closing balance of accounts receivable)+(opening balance of bills receivable-closing balance of bills receivable)+(closing balance of accounts receivable-opening balance of accounts receivable)-adjustment of bad debt provision-adjustment of bill transfer-adjustment of other special items.

(1) List of operating income.

According to the new accounting standards for business enterprises, operating income is the first item in the income statement. However, some operating income will not form cash flow: paying employees' wages with inventory goods, investing abroad with inventory goods, restructuring debts with inventory goods and exchanging non-monetary assets. , recognized as the main business income in the new accounting standards.

The new accounting standards recognize foreign investment, debt restructuring and exchange of non-monetary assets as other business income. These items should be deducted from the operating income items.

(2) The output tax should be filled out according to the VAT subsidiary ledger payable.

The difference between the credit amount and the debit amount. Under the treatment of the new accounting standards, the project receives the goods from the factory, pays employees' wages with the goods from the factory, invests abroad with the goods and materials from the factory, exchanges non-monetary assets, and restructures debts. Neither cash flow nor accounts receivable will be generated, which should be deducted from the output tax.

(3) The opening balance of accounts receivable minus the ending balance.

(4) The opening balance of notes receivable minus the ending balance.

These two items are listed according to accounts receivable and notes receivable in the balance sheet. However, this only assumes that the difference between the opening balance and the closing balance will eventually form cash flow. Under the new accounting standards, adjustments need to be made according to relevant circumstances.

The ending balance should be added with the amount reduced due to debt restructuring and the amount reduced due to the transfer of accounts receivable in exchange for non-monetary assets, as well as the interest expenses and losses arising from the sale of accounts receivable (with recourse).

(5) The ending balance of accounts received in advance minus the opening balance.

Baidu Encyclopedia-Cash Flow Statement