2 "Prepayment" items should be filled in according to the total debit balance of the detailed accounts of "Prepayment" and "Accounts Payable", after deducting the final balance of "bad debt provision".
3, "accounts payable" items, should be based on the "accounts payable" subjects and "prepaid accounts" subjects belong to the total number of credit balances.
4 "accounts received in advance" should be filled out according to the total credit balance at the end of the detailed account of "accounts received in advance" and "accounts receivable".
5. Notes receivable, dividends receivable, interest receivable and other receivable items shall be filled out according to the ending balance of each corresponding subject, after deducting the ending balance of bad debt provision of each corresponding item of bad debt provision subject.
Extended data 1) The expenditure on purchasing fixed assets and intangible assets continues to be higher than the net cash flow generated by operating activities, indicating that enterprises continue to borrow money to maintain their investment behavior.
2) Cash inflow from investment activities, in which a large amount of cash is obtained by selling fixed assets or other long-term assets. This may be a sign of the decline of the enterprise's operating ability, and it is also a signal light for the enterprise's operating performance to enter the downward runway.
Abnormal cash flow in financing cash activities
1) The cash received by enterprises in obtaining loans is far less than the cash paid for returning loans. This may reveal that banks have reduced their willingness to lend to enterprises and used the means of "cheating" to repay loans.
2) The interest or intermediate expenses paid by the enterprise for fund-raising are obviously higher than the normal level, which is reflected in the details of two subjects: "Cash paid for dividend distribution, profit or interest" and "Cash paid for other fund-raising activities". Of course, this may also mean that the enterprise encounters a crisis of survival and must be rescued by rivers and lakes.
Looking for high-quality enterprises through cash flow statement
1) net cash flow from operating activities > net profit > 0;
2) Cash received from selling goods and providing services ≥ operating income;
3) The net cash flow generated by investment activities is less than 0, and it is mainly invested in new projects and not used to maintain the original production capacity;
4) If the net increase of cash and cash equivalents is > 0, the dividend exclusion factor can be relaxed, and the subject is > 0;
5) the balance of cash and cash equivalents at the end of the period is ≥ interest-bearing liabilities, which can be relaxed to notes receivable of cash and cash equivalents at the end of the period > bank acceptance bills in interest-bearing liabilities.
Baidu Encyclopedia-Financial Statements