chúng tôi đã ghi đăng ký của bạn cho dịch vụ này cập nhật. Để trở thành một thuê bao, xin gọi hoặc gửi tên tên công ty của bạn, (nếu có), địa chỉ, và danh hiệu của sản phẩm: địa chỉ gửi thư: Bộ Bổ sungChúng ta bắt đầu hình minh họa với một sự mua hàng của 500 đơn vị của mặt hàng | 9-3 Investing Activities 105 long-term financial health which might be more readily evident through a careful perusal of a complete package of financial statements rather than just the statement of cash flows. For example management might not be making a sufficient investment in the replacement of existing fixed assets thereby making the amount of cash outflows look smaller even though this will result in more equipment failures and higher maintenance costs that will eventually appear on the income statement. The following sections itemize the types of cash flows that are to be revealed in each section of the statement of cash flows as well as its general format and several special situations. If the reader requires more information about this topic it is addressed at length in FASB Statement Number 95 with amendments in FASB Statements Number 102 regarding the exemption of some entities from using it and 104 regarding the presentation of deposits and loans in the statement by some types of financial institutions . 9-2 OPERATING ACTIVITIES The first section of the statement of cash flows contains cash inflows and outflows that are derived from operating activities which may be defined as any category of cash flows that does not fall into the investing or financing activities in the next two sections of the report. Examples of cash inflows in this category are Collection of interest income or dividends. Collection of notes receivable. Receipts of sale transactions. Examples of cash outflows in this category are Interest payments. Payments for inventory. Payments to suppliers. Payroll payments. Tax payments. 9-3 INVESTING ACTIVITIES The second section of the statement of cash flows contains cash inflows and outflows that are derived from investment activities on the part of the organization issuing the report. Examples of cash inflows related to investing activities are Cash received from the sale of assets. Loan principal payments by another entity to the reporting
