CFA I级 财报分析笔记-7
2020-03-28 本文已影响0人
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Cash Flow Statement
Cash Flow类型
- Cash flow from operating activity（CFO）< 1年
- Cash flow from investing activity（CFI）> 1年
- Cash flow from financial activity (CFF)
1和2从广义上来讲都是经营现金流，只是会计分期，将小于1年的活动归类为CFO
US.GAAP下的分类
| CFO | |
|---|---|
| +CF | -CF |
| Cash collected from customer | Cash paid to employees and suppliers |
| Sale proceeds from trading securities | Acquisition of trading securities |
| Cash paid for other expenses, Purchase trading | |
| Interest received | Interest paid |
| Dividend received | |
| Taxes Paid |
Notice：在GAAP下，所有的利息都属于CFO，股票分红支出属于CFF、不属于CFO
| CFI | |
|---|---|
| +CF | -CF |
| Sale proceeds from fixed assets | Acquisition of fixed assets |
| Sale proceeds from debt & equity investments | Acquisition of debt & equity investments |
| Principal received from loans made to others | Loans made to others |
Notice : +CF 只有本金，是因为利息都归属CFO
| CFF | |
|---|---|
| +CF | -CF |
| Principal amounts of debt issued | Principal paid on debt |
| Proceeds from issuing stocks | Payments to reacquire stock |
| Dividends paid to shareholders |
Notice: CFO表格中的股票分红支出，在CFF表中体现。
