non+cash+item

@http://www.accountingbase.com/CashFlow2.html Examples of non-cash charges are shown below: Examples of non-cash income are shown below: The company's net income/loss is the first item on the cash flow statement. The non-cash charges listed above, along with other non-cash charges are added to the income statement (as shown below):
 * Depreciation
 * Bad Debts
 * Provisions
 * Accrued charges
 * Accounting gains (e.g. gain on sale of fixed assets)
 * Equity in earnings of affiliated companies
 * Deferred income taxes

Net Income/(Loss) $100,000 **Add non-cash charges:** Plus depreciation $5,000 Bad Debt write-off $2,000 **Less non-cash gains:** Gain on sale of business $10,000 Equity - earnings of affiliates __$1,000__ **Adjusted Net Income $96,000** || "Adjusted net income" as shown above is sometimes referred to as Funds Flow and represents the adjusted net income on the Cash Flow Statement before the effects of changes in working capital is factored in. Assessing and applying changes in working capital is the necessary final step to completely convert accrual base net income to cash base net income.

cash flow question example@http://www.accountingbase.com/CashFlow3.html

cashflow question good samples@http://catalog.flatworldknowledge.com/bookhub/reader/4402?e=heisinger_1.0-ch12_s04

回复 板凳 wangyang85 的帖子
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 * <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);">看来你还是没明白，直接法就是按收付实现制算现金流入和现金流出，只计提应收未收到现金的收入和不支付现金的折旧摊销等账面成本费用不能算的


 * <span style="font-family: arial,helvetica,sans-serif;"><span style="background-color: rgba(255,255,255,0);">你要看清楚现金流量表的原理. 折旧、摊销是不导致现金流出的成本费用，在直接法下，就是按导致现金流入和流出的收入、成本费用项目计算的，实际上就是收付实现制，折旧摊销当然不计算进去.  间接法下，是把净利润调整为经营现金净流量，净利润已经把折旧、摊销作为成本费用扣除了，所以要加回来，明白了吗   ||