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總現(xiàn)金流量?jī)纛~和經(jīng)營(yíng)活動(dòng)現(xiàn)金流量?jī)纛~怎么計(jì)算 可以通過(guò)余額表和報(bào)表算出來(lái)嗎
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銷售商品、提供勞務(wù)收到的現(xiàn)金 =主營(yíng)業(yè)務(wù)收入+其他業(yè)務(wù)收入 +應(yīng)交稅金(應(yīng)交增值稅-銷項(xiàng)稅額) +(應(yīng)收帳款期初數(shù)-應(yīng)收帳款期末數(shù)) +(應(yīng)收票據(jù)期初數(shù)應(yīng)收票據(jù)期末數(shù)) +(預(yù)收帳款期末數(shù)-預(yù)收帳款期初數(shù)) -當(dāng)期計(jì)提的壞帳準(zhǔn)備 -支付的應(yīng)收票據(jù)貼現(xiàn)利息 -庫(kù)存商品改變用途應(yīng)支付的銷項(xiàng)額 ±特殊調(diào)整事項(xiàng)
不可以通過(guò)余額表和報(bào)表算出來(lái)
2019 06/20 14:46
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2019 06/20 14:55
這是經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量?jī)纛~是嗎
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2019 06/20 14:56
總現(xiàn)金流量?jī)纛~呢
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2019 06/20 14:56
現(xiàn)金流量?jī)纛~=現(xiàn)金凈流入額-現(xiàn)金凈流出額
現(xiàn)金及等價(jià)物凈增加額=經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~+活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~+籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~+匯率變動(dòng)對(duì)現(xiàn)金的影響
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