求助cfa大神，現(xiàn)金流量表的問(wèn)題

是 否 +2 論壇幣

k人 參與回答

經(jīng)管之家送您一份

應(yīng)屆畢業(yè)生專(zhuān)屬福利!

求職就業(yè)群

趙安豆老師微信：zhaoandou666

經(jīng)管之家聯(lián)合CDA

送您一個(gè)全額獎(jiǎng)學(xué)金名額~ !

立即領(lǐng)取

感謝您參與論壇問(wèn)題回答

經(jīng)管之家送您兩個(gè)論壇幣！

+2 論壇幣

用間接法計(jì)算現(xiàn)金流量表時(shí)，從凈利潤(rùn)開(kāi)始算起，期間需要加上應(yīng)付賬款的增加，或者減去應(yīng)付賬款的減少，這是為什么，應(yīng)付賬款并沒(méi)有涉及到現(xiàn)金的流進(jìn)或者流出呀？

掃碼加我 拉你入群

請(qǐng)注明：姓名-公司-職位

以便審核進(jìn)群資格，未注明則拒絕

分享0 收藏0 回帖

關(guān)鍵詞：現(xiàn)金流量表 現(xiàn)金流量 現(xiàn)金流 流量表 CFA 流量表

要注意，應(yīng)付賬款的變動(dòng)（而不是應(yīng)付賬款本身）涉及到現(xiàn)金的流進(jìn)或者流出了。比如說(shuō)，應(yīng)付賬款減少，說(shuō)明拿現(xiàn)金歸還了部分應(yīng)付賬款，所以要減去應(yīng)付賬款的減少。

是呀，應(yīng)付賬款減少已經(jīng)理解了，但是應(yīng)付賬款增加呢

short answer is that it is the rule, better to memorize.
If you want to know the intuition, let's consider the accounting equation:
      A = L + SE
=> change in A = change in L + change in SE
=> change in cash + change in non-cash assets = change in L + change in SE
=> change in cash = change in SE + change in L - change in non-cash assets

net income results in a change in SE, that is why we need to start from the net income.
change in L includes the change in accounts payable
change in non-cash assets includes change in accounts receivable.

Here the change can be either an increase or decrease. Regarding your question, if you have a increase in accounts payable, you can consider it as you purchased more inventory on accounts than the amount you pay to your supplier. You may somehow sell the extra amount of inventory for cash, which results in the increase in cash.

Hope this helps.