The financial expenses incurred for business activities mainly include the interest income earned by the enterprise's working capital deposited in the bank, the interest income earned by interest-bearing bills receivable, the discount interest paid by the enterprise for the discount of bills receivable received in business activities, the bank handling fee paid for daily settlement, and the interest paid by issuing interest-bearing bills payable. , except in the case of bill financing. These financial expenses belong to cash inflow items and should be included in the cash flow of operating activities "other cash related to operating activities" and cash outflow items should be included in the cash flow of operating activities "other cash related to operating activities".
I hope my answer will satisfy you.
The answer to the cash flow of accounting activities is C.
Net cash generated from operating activities = net profit+depreciation expense+increase in accounts payable-increase in accounts receivable+increase in deferred income tax liabilities.
=920000+ 1 10000+45000- 73000+ 16000
= 10 18000
The interest payment capitalized by professional loans belongs to () A cash flow from operating activities, B cash flow from investment activities and C cash flow from financing activities. 5. The interest payment of professional loan capitalization belongs to (c)
A. Cash flow from operating activities
B. Cash flow from investment activities
C. Cash flow from financing activities
D. Does not affect cash flow
Capitalized interest means that the enterprise undertakes liabilities to build fixed assets, and the enterprise undertakes liabilities to indicate that the enterprise has carried out financing in a certain way, which belongs to fund-raising activities, so C is selected.
Cash flow from operating activities is the cash paid to repay accounts payable, which belongs to cash flow from operating activities.
Cash paid for repayment of long-term loans and cash received for investment absorption belong to cash flow of financing activities.
Cash paid for the purchase of fixed assets belongs to the cash flow of investment activities.
Does other cash related to business activities paid in the cash flow statement include financial expenses?
For financial expenses, the debit amount of the interest expense detailed account to which the financial expense account belongs is taken, excluding the amount of other detailed accounts such as interest income.
The cash flow statement is divided into two parts: the main table and the attached table (that is, supplementary information). The amounts in the main table are actually the attribution of each cash inflow and outflow, while the amounts in the attached table are the current amount of the corresponding accounting subjects or the difference between the ending and the opening balance. Schedule is an indispensable part of cash flow statement. The following is the author's summary of the schedule of cash flow statement.
Under normal circumstances, the amount or balance of the corresponding accounting subjects can be directly taken out from the attached items, as follows:
1: net profit, which is the item of "net profit" in the profit distribution table.
2. Provision for impairment of assets refers to provision for bad debts, inventory depreciation, fixed assets, construction in progress, intangible assets, short-term investment and investment income.
3. The depreciation of fixed assets is based on the debit amount of the depreciation expense detailed account of manufacturing expenses, management expenses, operating expenses and other business expenses.
4. Amortization of intangible assets belongs to "management expenses" and other subjects according to the debit amount of the detailed account of amortization of intangible assets.
5. The amortization of long-term prepaid expenses shall be based on the debit amount of the detailed account of long-term prepaid expenses, which belongs to the manufacturing expenses, operating expenses and management expenses.
6. When the prepaid expenses decrease, take the difference between the opening balance and the ending balance of the prepaid expenses account.
7. The increase of accrued expenses is the difference between the ending balance and the opening balance of the "accrued expenses" account.
8. For the losses from the disposal of fixed assets, intangible assets and other long-term assets, take the difference between the debit amount and the credit amount of the detailed subjects such as non-operating income, other business income and other business expenses.
9. Scrapping loss of fixed assets refers to the difference between the debit amount of the detailed account of "inventory loss of fixed assets" belonging to the "non-operating expenses" and the credit amount of "inventory gain of fixed assets" belonging to the "non-operating income" account.
10: financial expense, the debit amount of interest expense detail account to which the financial expense account belongs, excluding the amount of interest income and other detail accounts.
1 1: investment loss, the debit amount of the "investment income" account, but excluding the amount of the detailed accounts of "short-term investment impairment reserve" and "long-term investment impairment reserve".
12: deferred tax credit, that is, the difference between the ending balance and the opening balance of the "deferred tax" account.
13: The decrease of inventory refers to the difference between the opening balance and the ending balance of all inventory accounts related to business activities, such as raw materials, inventory goods and production costs.
14: The decrease of business accounts receivable is based on the difference between the opening balance and the closing balance of accounts receivable, other receivables and prepayments related to business activities.
15: Increase in business accounts payable, taking the difference between the ending balance and the opening balance of accounts payable, accounts received in advance, wages payable, welfare payable, taxes payable, other accounts payable and other accounts payable related to business activities.
In the cash flow statement under the direct method, which items constitute the cash flow of operating activities? 1) Method for compiling cash flow from operating activities.
According to the regulations, enterprises should use the direct method to list the cash flow generated by business activities.
The direct method is to list the cash flow generated by the business activities of an enterprise according to the main categories of cash inflow and cash outflow. Under the direct method, the operating income in the income statement is generally taken as the starting point to adjust the increase or decrease of items related to operating activities, and then the cash flow generated by operating activities is calculated. When the direct method is used to prepare the cash flow statement, the working paper method or the T-account method can be used. If the business is simple, it can also be filled in according to the records of related subjects.
1. "Cash received from selling goods and providing services" project
This item can be filled in according to the analysis of main business income, other business income, accounts receivable, bills receivable, accounts received in advance, cash on hand and bank deposits.
The cash inflow of this project can be calculated by the following formula:
Cash received from selling goods and providing services = net operating income in the current period+decrease in accounts receivable (-increase in accounts receivable)+decrease in bills receivable (-increase in bills receivable)+increase in advance accounts receivable (-decrease in accounts receivable).
Note: In the above formula, if there are bad debt losses actually written off in this period, they should also be deducted. (Accounts receivable decreased due to write-off of bad debt losses, but cash was not recovered). If the amount of bad debts written off in the previous period is recovered, it should be added. Due to the recovery of written-off bad debts, accounts receivable decreased instead of increasing, but cash was recovered.
2 "tax refund received" project
This project reflects various taxes and fees returned by enterprises. This item can be filled in according to the records of "cash on hand", "bank deposit", "taxes payable" and "business taxes and surcharges".
3 "other cash received related to business activities" project
This item reflects other cash inflows related to business activities received by the enterprise except the above items, such as fine income, cash compensation income obtained by individuals in the loss of current assets, etc. This item can be filled in according to the records of non-operating income, non-operating expenditure, cash on hand, bank deposit and other receivables.
4. Project "Cash paid for goods and services"
This item can be filled in according to the records of accounts payable, notes payable, prepayments, cash on hand, bank deposits, main business costs, other business costs and inventories.
The cash outflow of this project can be calculated by the following formula:
Cash paid for goods and services = operating cost+inventory increase (-inventory decrease)+accounts payable decrease (-accounts payable increase)+bills payable decrease (-bills payable increase)+prepayments increase (-prepayments decrease).
5. "Cash paid to employees" project
This project reflects the wages, bonuses, various allowances and subsidies actually paid by enterprises to employees (including various insurance and other welfare expenses paid for employees' pension and unemployment). But it does not include all kinds of expenses paid for retirees and the wages of buyers and builders of fixed assets.
This item can be filled in according to records such as cash on hand, bank deposit, salary payable to employees and production cost.
6. "All taxes have been paid" project
This project reflects all kinds of taxes and related expenses paid by enterprises according to regulations. But it does not include the cultivated land occupation tax that has been included in the original price of fixed assets and the income tax returned in this period.
This item should be filled in according to the records of "tax payable", "cash on hand" and "bank deposit".
7. The project "other cash paid related to business activities"
This item reflects other cash related to business activities paid by the enterprise except the above items, including fines, travel expenses, business entertainment expenses, insurance expenses, and various expenses paid to retirees. This item should be filled in according to the records of "management expenses", "sales expenses" and "non-operating expenses".
About the reporting of "financial expenses" in the cash flow statement? You have to fill in the financial expenses of 3000 yuan, so you'd better find other reasons.
Excuse me: What financial expenses are included in business activities? For example, cash discounts on goods sold on credit, discounted interest on bills receivable, acceptance fees paid to banks, exchange gains and losses arising from the sale of goods and the purchase of raw materials are all financial expenses of business activities.
Among the following items, which cash inflows are not included in the cash flow statement? CDE
The answers to cash flow from operating activities are 1 and 3.
2 belongs to the advanced flow generated by investment activities.
I. Cash flow from operating activities:
1. "Cash received from selling goods and providing services" project. Reflect the actual cash received by the enterprise in selling goods and providing services (including sales income and value-added tax payable to the buyer). This project can be calculated according to the following formula:
Cash received from selling goods and providing services = cash income received from selling goods or providing services in the current period+accounts receivable received in the previous period+bills receivable received in the previous period+accounts receivable received in advance in the current period-cash returned from sales in the current period+bad debt losses recovered in the previous period.
2 "tax refund received" project. Reflect all kinds of taxes and fees returned by enterprises, such as value-added tax, consumption tax, business tax, income tax, additional return of education fees, etc. This item can be filled in according to the records of cash, bank deposits, taxes and surcharges of main business, subsidy income and subsidies receivable.
3, "other cash received related to business activities" project. Reflect the cash inflow related to business activities other than the above-mentioned items received by the enterprise, such as fine income and cash compensation income obtained by individuals in the loss of current assets. This item can be filled in according to the records of "cash", "bank deposit" and "non-operating income".