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[学习培训] 请教一个会计学习方面的问题 [复制链接]

发表于 2012-5-2 01:23 |显示全部楼层
此文章由 nil44 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 nil44 所有!转贴必须注明作者、出处和本声明,并保持内容完整
请教大家,
在Cash Flow Statement 里面
如果有Bank Overdraft要记入Cash Flow Statement里面去么
如果要记入,是不是放在Cash at beginning of reporting period/cash at end of reporting period里?
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发表于 2012-5-3 17:05 |显示全部楼层
此文章由 vaneelle 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 vaneelle 所有!转贴必须注明作者、出处和本声明,并保持内容完整
Cash at beginning of reporting period/cash at end of reporting period...yes. when the overdraft occurred, the cash flow increased due to borrowing, it's a financing inflow. then for example, the cashflow decreased due to purchase of FA, thus a outflow of a investmenting activity occurred.

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