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很权威的现金流量表分析教程 PowerPoint PPT Presentation


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很权威的现金流量表分析教程. 第一节 现金流量表概述. 一、现金流量表的性质 (一)现金流量表的概念 是以现金为基础编制的,用以反映企业在一定会计期间 现金 和 现金等价物 (以下简称现金)流入和流出情况的会计报表。是一张动态报表。 (二)什么是现金? 概念:指 库存现金、 可以 随时用于支付的存款、其他货币资金 和 现金等价物 。 注意:现金流量中涉及的现金一般由以上 4 部分组成, 除非同时提及现金等价物. 第一节 现金流量表概述. 1. 库存现金 库存现金是指企业持有可随时用于支付的现金,即与会计核算中“现金”账户所包括的内容一致。

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很权威的现金流量表分析教程

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  • http://www.easyfinance.com.cn/article/knowledge/NEW-Accounting/7354.htm


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  • ()()


  • 100?100?


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  • (M)2005()

  • M40.76%19.9%39.34%


  • 86.6%12.39%

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  • 24.18%28.64%47.18%2004


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15%15%

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  • 00033820072008

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  • 2.

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  • 1

  • 2

  • 3

  • 4

  • 5

RH


  • Cash Flow)

    (Cash Income)

    (Cash Output)

    (Net Cash Flow) = -

  • Cash Flow Diagram)

    1

    2

    200 250 150 300 200 200

    0 1 2 3 4 5 6 7 8

    100 200

    300

RH


100100

Time Value of Fund)

1

2

3

4

5

RH


In = Fn P

In Fn P

i = 100% I

1

In = P i n

nFn = P1 + n i)

P=F-In=F/1+n*i

1 + n i)

1/1+n*i

RH


2

n

RH


12000045%

14?

24?

1 = 20000 1+4 5% ) =24000()

= 20000 4 5% = 4000()

2 = 20000 1+ 5%4 = 24310.125()

= 24310.125 20000= 4310.125 ()

RH


1Present Value, P

2Future Value, F

3Annual Value,A

RH


1

2.1

300

0. 1. 2. 3.. n

2.1

F = P1 + i)n = PF/P, i ,n)

F/P, i ,n)--------

25000010

10%10

F = P1 + i)n

= 500001+10%10 = 129687.123

2

P = = FP/F, i ,n)

P/F, i ,n) --------

3550000

3%

P = 50000/1+3%5 = 43130.44 (

RH


3 F

2.2

0 1 2 3 n

A A

F = A+A(1+i)+A(1+i)2+A(1+i)3++A1+i)n-1

= A(F/A,i,n)

(F/A,i,n)

3300005

3%5

F=30000 =159274.07()

4

A/F i, n)

45205%

RH


5

A

0 1 2 3 n

P

F=P(1+i)n ,

P/Ain)

5 45000.3%

n= 412= 48

RH


6

A/Pi n)

61583%

:

7

RH


AnG

A1+(n1)G

A1

A1+(n1)G

(n-1)G

2G

G

+

1

2

3

n

1

2

n

PG

PA

P

FG = G(1+i)n-2+2G(1+i)n-3++(n-2)G(1+i)+(n-1)G

RH


P=F/(1+i)nP:

(P/Gin)

(A/Gin)

A=A1+AG P=PA1+PG F=FA1+FG

720007815002052%

1200581

2

3200081

RH


2000815:

n = 125 = 60, G =20

A1 = 500

20007100

0 1 2 3 59 60

500

520

540

1660

1680

RH


1200581

2

3200081

P = A (P/A, i, n) = F (P/F, i, n)

RH


8

RH


F/A,i,j,n)

RH

(2-39)


  • :

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  • 2. P0

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RH


F

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RH


!

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RH


F

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2

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RH


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1

2

3

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n-1

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RH


5

6,0004%4

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F=?

7

0

1

4

5

6

2

3

8

A

:( )

A. F=A(P/A,i,6)(F/P,i,8)

B. F=A(P/A,i,5)(F/P,i,7)

C. F=A(F/A,i,6)(F/P,i,2)

D. F=A(F/A,i,5)(F/P,i,2)

E. F=A(F/A,i,6)(F/P,i,1)

  • LB:

  • : AC

RH


,?

Nominal Interest imr=i*m

(Real Interest )

ri mr/m

RH


810000106%10

:r = 6%m = 12

RH


  • 1010000

  • F = P (1+i)n = 10000 (1+ 6.168% )10

  • = 18194.34 ()

  • 1018194.34

  • (Continuous Multiple Interest)

  • m :

  • i = e r- 1

RH


  • 940000446%5.8%5.5%4

  • 4

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RH


RH


12%

RH


F=

0 1 2 3 12

1000

:

:1000,4%,,3( )

A.1125 B.1120 C. 1127 D.1172

F=1000(F/P,1%,43)

=1000(F/P,1%,12)

=1127

: C

RH


RH


3009525

n=91.7506%7%

525=300(F/P,i,9)

F=P(F/P,i,n)

(F/P,i,9)=525/300=1.750

6%1.689

7%1.839

RH


20002499.80

99.80=2000A/Pi,24

A/Pi,24=99.80/2000=0.0499

i=1.5%1.5%

r=(1.5% 12=18%

RH


  • .

  • 12%31000

n=(3) (2)=6

P=AP/A6%6=100 4.9173=491.73

12%31000491.73

RH


F=

0 1 2 3 4 5 6 7 8 9 10 11 12

1000

1000

1000

.

12%310003

RH


A/F3%4

0 1 2 3 4

0 1 2 3 4

239

239

239

239

1000

1000

A=F A/F3%4 =1000 0.2390=239

RH


F=

0 1 2 3 4 5 6 7 8 9 10 11 12

239

F=AF/A3%12=239 14.192=3392

RH


F=1000(F/P3%8)+1000(F/P3%4)+1000

=3392

F=A(F/A,12.55%,3)=1000 3.3923=3392

RH


  • (1)

  • (2)At =Ak

  • AttN Aktkmktkti

  • 8%

RH


A1=507

RH


  • (3)

  • =

  • 1008%

  • r=1.9868%r=0.6623%

  • F=100F/A0.6623%12=100*12.4469=1244.69

RH


80

6

7

8

9

10

11

12

13

14

0

15

16

17

60

210

300

P=?

:630091011126013210151617805P

RH


P=300(P/F,5%,6) 60(P/A,5%,4)(P/F,5%,8)

210(P/F,5%,13) +80(P/A,5%,3)(P/F,5%,14)

=3000.716260 3.5456 0.6768210 0.5303

+80 2.7232 0.5051

=369.16

P=300(P/F,5%,6) 60(F/A,5%,4)(P/F,5%,12)

210(P/F,5%,13) +80(F/A,5%,3)(P/F,5%,17)

=3000.746260 4.3101 0.5568210 0.5303

+80 3.153 0.4363

=369.16

RH


Chapter 4




  • 1 5 000

    2 10 000

    3 8 000

    4 900

    5 1 800

    6 25 000

    7 5 000

    8 600




82 000

210 000

142 000

10 000

25 000

50 000

6 925

31

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680

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30

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200

66

13510035

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12

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12

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      • 1

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    43

    • 2199912316 229 085 421566 250 943552 290 73118%


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      • 1

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    • 1

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    • 7


    • 8

    • 9

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    44


    44

    • 200220%30%2002

    • 200120004 000

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      • 694-2

      • 42


      • 1

  • =

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  • =

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  • =

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    • *=

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      • 1

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        • =/

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    *

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    • 1

    • M

    • 40.76%19.9%39.34%

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    • 4269.893234.901.32

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    • ---

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    • 0.5~1

    • ()=

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    • 1---

    • 2000

    • 33%

    • 10%

    • 0.289

    • 102.2

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    • 3.24%5-1148%

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    • 23.923.86


    • 3

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    • 199942%

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    • 2

    • 19994.055.1539.86


    • 4

    • 1

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