大家都知道，ACCA考試是英國(guó)的財(cái)會(huì)證書考試，是適應(yīng)國(guó)際會(huì)計(jì)準(zhǔn)則的證書考試。要想在財(cái)會(huì)專業(yè)有更好的發(fā)展，ACCA證書成為人們追捧的對(duì)象。那么，怎么去理解ACCA考試STATEMENT OF CASH FLOW的內(nèi)容？

ACCA考試是財(cái)會(huì)行業(yè)含金量比較高的證書，是能夠讓學(xué)員掌握到更多財(cái)會(huì)知識(shí)的證書。要想更順利的拿到ACCA證書，學(xué)員需要對(duì)知識(shí)點(diǎn)進(jìn)行學(xué)習(xí)、理解并掌握才可以。ACCA考試STATEMENT OF CASH FLOW的內(nèi)容是學(xué)員要掌握的知識(shí)點(diǎn)，相對(duì)來(lái)說(shuō)并不算很難。

1、Profit and Cash

Statement of comprehensive income

Statement of cash flow

2、Cash flow items

Cash and cash equivalents

3、Operating activities Revenue providing activities

Revenue providing activities

4、Investing activities

This section shows the extent to whkh expenditures have been made for resources intended to generate future income and cash flows.

Acquisition and disposal or long-term assets.

Investments together with returns received in cash from investments.eg dividends and interest.

5、Financinig activities

Financing cash flows comprise receipts from or repayments to external providers of finance in respect of principal amount of finance.

Changes in the size and composition of the equity capital and borrovdng of the enterprise.

6、Direct methods

Major classes of gross cash receipts and gross cash payments are disclosed

7、Indirect methods

Definition:Net profit or loss t$ adjusted for the effects of transactions of non -cash nature,any deferrals or accruals of past or future operating cash receipts or payments.and items of income or expense associated with investing or financing CMh flows.

Net cash flow from operating activities is determined by adjusting net profit or loss for the effects of.

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