流利说商务英语 Level 6 Unit 1 Part 1(四)Cash Flow Statement

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流利说商务英语 Level 6 Unit 1 Part 1(四)Cash Flow Statement

 Cash flow statement

A cash flow statement shows the amount of cash and cash equivalent entering and leaving a company.

A cash flow statement is divided into three parts: operating activities, investing activities,and financing activities.

 Operating activities

A business's operating activities directly relate to providing goods and services to the market.

These activities include manufacturing, distributing, and selling products or services. Cash receipts from goods sold and payments to suppliers are common operating activities in a cash flow statement.

Cash and cash flow statements calculate assets that are cash or can be converted into cash.

A clothing store’s operating activities may include buying materials and paying for labor to produce clothing.

Cash and cash equivalents calculate assets that are cash or can be converted into cash.

 Investing activities

Investing activities are directly related to changes resulting from investments.

The sale of fixed assets and the collection of loans are examples of positive cash flow from investing activities.

 Financing activities

Cash flow from financing activities measures cash flow between a firm and its owners and creditors.

It indicates how a company raises cash.

Financing activities that bring a positive cash flow include receiving cash from issuing stocks and bonds.

Financing activities that bring a negative cash flow include paying off debt, interest on debt,and dividends to shareholders.

The movement of cash between a company and its owners is cash flow from financing activities.

They had a negative cash flow from investing activities because they lent a large sum of money.

The corporations cash flow from financing activities resulted in a net cash flow of negative 10,000 dollars.

Rather than being an indication of poor performance, negative cash flows may simply be due to heavy expenditures.

They had a negative cash flow from investing activities bec they lent a lot of money.

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