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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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  • 100?100?


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  • ()


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  • (M)2005()

  • M40.76%19.9%39.34%


5239166

  • 86.6%12.39%

  • 0100%


5239166

  • 52.18%47.74%

  • 24.18%28.64%47.18%2004


5239166

  • 54.38%10.81%3.6%29.80%60.74%39.26%47.51%,


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  • M

  • 4269.89 3234.90

  • 1.3211.32

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  • 0.74


5239166

  • 4120.506314.49

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3.=

15%15%

=

25008%25008%=31250


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5239166

  • 1.= 55

    1

    1

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  • 00033820072008

  • 1.

  • 2.

  • 3.

  • 200920092010


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  • 1

  • 2

  • 3

  • 4

  • 5

RH


5239166

  • 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


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100100

Time Value of Fund)

1

2

3

4

5

RH


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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


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2

n

RH


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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


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1Present Value, P

2Future Value, F

3Annual Value,A

RH


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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


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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


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5

A

0 1 2 3 n

P

F=P(1+i)n ,

P/Ain)

5 45000.3%

n= 412= 48

RH


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6

A/Pi n)

61583%

:

7

RH


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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


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P=F/(1+i)nP:

(P/Gin)

(A/Gin)

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

720007815002052%

1200581

2

3200081

RH


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2000815:

n = 125 = 60, G =20

A1 = 500

20007100

0 1 2 3 59 60

500

520

540

1660

1680

RH


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1200581

2

3200081

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

RH


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8

RH


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F/A,i,j,n)

RH

(2-39)


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  • :

  • 1. 0

  • 2. P0

  • 3. Fn

  • 4. A

  • 5.PAAPFAAF

  • 6. G

RH


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F

F/Pin

P/Fin

F/Ain

P

A/Fin

P/Ain

A/Pin

A

0 1 2 3 4 5 6 7 n

RH


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!

0 1 2 n-1 n

0 1 2 n-1 n

A

A

:

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21

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RH


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F

n-1

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0

1

2

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A'

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RH


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0

1

2

3

n

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0

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n

n-1

A=A1+ i

i

RH


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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


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,?

Nominal Interest imr=i*m

(Real Interest )

ri mr/m

RH


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810000106%10

:r = 6%m = 12

RH


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  • 1010000

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

  • = 18194.34 ()

  • 1018194.34

  • (Continuous Multiple Interest)

  • m :

  • i = e r- 1

RH


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  • 940000446%5.8%5.5%4

  • 4

  • i

  • 6%

RH


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RH


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12%

RH


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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


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RH


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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


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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


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  • .

  • 12%31000

n=(3) (2)=6

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

12%31000491.73

RH


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F=

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

1000

1000

1000

.

12%310003

RH


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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


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F=

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

239

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

RH


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

=3392

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

RH


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  • (1)

  • (2)At =Ak

  • AttN Aktkmktkti

  • 8%

RH


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A1=507

RH


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  • (3)

  • =

  • 1008%

  • r=1.9868%r=0.6623%

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

RH


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80

6

7

8

9

10

11

12

13

14

0

15

16

17

60

210

300

P=?

:630091011126013210151617805P

RH


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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


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Chapter 4


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  • 1 5 000

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142 000

10 000

25 000

50 000

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66

13510035

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12

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=


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    38

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    39

    • 1232001

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    41

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    5239166

    43

    • 199212268

    • H19967131999629 350101 65011 00019.980.249.74107 1401999713

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    43 1999

    431999


    43 19991

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    5239166

    43

    • 19994 800 965 13819982 565 704 3382 235 260 800

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    • 4833

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    5239166

    43

    • 1.8410.791.84

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    5239166

    43

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    43

    • 1171.081.421.080.3510


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    43 19994

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    • 14


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    • 2199912316 229 085 421566 250 943552 290 73118%


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    • 5

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    • 7


    5239166

    • 8

    • 9

    • 10

    • 11

    • 12

    • 13


    5239166

    44


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    44

    • 200220%30%2002

    • 200120004 000

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    • 6.5420010.4420011.8220027.26

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    44

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    5239166

    • 1

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    • 40.76%19.9%39.34%

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    • 0100%

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    • 2

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    • ---

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    • 1---

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    5239166

    • 2ST----

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    • 3

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    5239166

    • 4

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    1


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