荣耀电竞入口

Definition: The statement of cash flows, also called the cash flow statement, is a  financial statement  that reports lists the inflows and outflows of cash during an accounting period. In other words, this report shows what activities generated money and what activities spent money during the course of the period.

What Does Statement of Cash Flows Mean?

The statement of cash flows is divided into three main sections based on the activities of the company: operating, investing, and financing.  Operating activities  consist of the business events that result in the bottom line of the company. Basically, these are the transactions that a company is in the business of doing.

Example

For example, a retailer sells inventory. A manufacturer produces products and a dentist provides services. The cash received and spent to perform these normal business operations is reported in the operating section.

Investing activities  consist of buying and selling long-term assets and other investments. You can think of this section as the amount of money a company invests in its own capital or traditional investments. A good example is purchasing a company vehicle or selling an available for sale security.

Financing activities  consist of transactions designed to fund the operations of the company. Cash received from a bank loan, money spent repaying creditors, and dividends paid to shareholders are all reported in this section.

The entire point of the cash flows statement is to show how and where a company is earning and spending its cash. After all, a profitable company can have cash shortfalls and not be able to pay its bills. Management analyzes this financial report to understand why there might be a cash deficiency.

External users like investors and creditors look at the  statement of cash flows  to analyze trends in where cash is coming from. For example, if more cash is coming from financing than operations, investors know that the company is not making enough money from its core businesses to sustain itself. This could damage the business of time if it isn’t corrected.


[i]
[i]
雷火电竞下注投注(雷火电竞公告即时) pc28加拿大全天计划手机版授权平台 荣耀电竞排榜即时(荣耀电竞联赛新版v1.5) 28加拿大查询开奖下载 28加拿大开奖查询视频 蜂巢电子竞技公告积分