问题已解决
現(xiàn)金流量表如何填?本期凈增加額:就是銀行存款和庫存現(xiàn)金的期末余額減期初余額的之和,對嗎?期初現(xiàn)金余額怎么填,因為以前沒做過現(xiàn)金流量表?
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你好!期初就是年初的銀行現(xiàn)金余額
2020 02/29 07:04
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2020 02/29 07:14
老師幫我?guī)нM數(shù)。銀存借方經(jīng)營收入2萬貸方發(fā)生額5萬,從銀行提現(xiàn)金3萬,現(xiàn)金支出4萬。上期余額:現(xiàn)金0.5萬,銀存1.8萬。求現(xiàn)金凈增加額和期末現(xiàn)金余額
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2020 02/29 07:47
麻煩老師幫忙做一下
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2020 02/29 08:16
你好!現(xiàn)金流量表補充資料中現(xiàn)金及現(xiàn)金等價物凈增加額計算公式:
現(xiàn)金及現(xiàn)金等價物的凈增加額=現(xiàn)金的期末余額-現(xiàn)金的期初余額。一般企業(yè)很少有現(xiàn)金等價物,故該公式未考慮此因素,如有則應相應填列
現(xiàn)金的期末余額=資產(chǎn)負債表“貨幣資金”期末余額;現(xiàn)金的期初余額=資產(chǎn)負債表“貨幣資金”期初余額;
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