当前位置：文档之家 › OCF vs Cash flow from operation

OCF vs Cash flow from operation

  • 格式：docx
  • 大小：27.75 KB
  • 文档页数：1

Operating Cash Flow: A measure of the amount of cash generated by a company's normal business

operations. (Not necessarily received)

Cash flow from operating activities: cash inflow and outflow due to operating activities. (Physical cash flow

indeed)

Cash Flow from Operating Activities = Net income + Noncash Expenses + Changes in Working Capital

Operating Cash Flow = EBIT*(1- t) + Depreciation [Bottom up]

= (Rev-COGS-Operating expenses)*(1-t) + DEP*t [Top Down]

= Net Income + interest * t + Depreciation

Sales

- Expenses

- Depreciation

= EBIT

- EBIT*Tax rate

+ Depreciation

= Operating Cash Flow

合集下载

公司理财公式总结

公司理财公式总结

(表D.0.2)---绿化(子单位)工程质量竣工验收报告表29804

c1 Assets=Liabilities+Stockholders’Equity

Assets=(Current+Fixed)Assets

NetWorkingCapital=CurrentAssets–CurrentLiabilities

Revenues-Expenses=Income

SalesorRevenues(-)Costofgoodssold(=)Grossprofit毛利(-)Administrative/marketingcosts行政管理/营销成本,Depreciation折旧(=)OperatingProfit营业利润(-)Interests,Taxes

(=)Netincome净收益(-)Dividendstopreferredstocks(=)Earningavailabletocommonshareholders

CashFlowFromAssets(CFFA)=CashFlowtoCreditors+CashFlowtoStockholders

CashFlowFromAssets=OperatingCashFlow营运现金流量–NetCapitalSpending净资本支出–ChangesinNWC净营运资本的变化

OCF(I/S)营运现金流=EBIT息税前利润+depreciation–taxes=$547

NCS净资本支出(B/SandI/S)=endingnetfixedassets–beginningnetfixedassets+depreciation=$130

ChangesinNWC(B/S)=endingNWC–beginningNWC=$330

CFFA=547–130–330=$87

CFtoCreditors(B/SandI/S)=interestpaid–netnewborrowing=$24

{财务管理财务会计}国际企业会计术语中英文对照

{财务管理财务会计}国际企业会计术语中英文对照

{财务管理财务会计}国际企业会计术语中英文对照

一、损益表INCOMESTATEMENT

Aggregateinetatement合并损益表

OperatingReult经营业绩

FINANCIALHIGHLIGHTS财务摘要

Grorevenue总收入/毛收入

Netrevenue销售收入/净收入

Sale销售额

Turnover营业额

Cotofrevenue销售成本

Groprofit毛利润

Gromargin毛利率

Otherineandgain其他收入及利得

EBITDA息、税、折旧、摊销前利润（EBITDA）

EBITDAmarginEBITDA率

EBITA息、税、摊销前利润

EBIT息税前利润/营业利润

Operatingine（lo）营业利润/（亏损）

Operatingprofit营业利润 Operatingmargin营业利润率

EBITmarginEBIT率（营业利润率）

Profitbeforedipoalofinvetment出售投资前利润

Operatinge某pene:营业费用：

Reearchanddevelopmentcot（R&D）研发费用

marketinge某peneSellinge某pene销售费用

Cotofrevenue营业成本

SellingCot销售成本

Saleandmarketinge某peneSellingandmarketinge某pene销售费用、或销售及市场推广费用

Sellingandditributioncot营销费用/行销费用

Generalandadminitrativee某pene管理费用/一般及管理费用

Adminitrativee某pene管理费用

Operatingine（lo）营业利润/（亏损）

Profitfromoperatingactivitie营业利润/经营活动之利润

Financecot财务费用/财务成本

会计中英文词汇对照

会计中英文词汇对照

会计中英文词汇对照

以下是会计中英文词汇对照（2024新准则）：

1. 资产 - Assets

2. 负债 - Liabilities

3. 所有者权益 - Equity

4. 股东权益 - Shareholders' equity

5. 应付账款 - Accounts payable

6. 应收账款 - Accounts receivable

7. 资产负债表 - Balance sheet

9. 利润 - Profit

10. 成本 - Cost

11. 现金流量表 - Cash flow statement

12. 营业利润 - Operating profit

13. 净利润 - Net profit

14. 资金流量 - Cash flow

15. 凭证 - Voucher

16. 会计准则 - Accounting standards

17. 会计政策 - Accounting policies

18. 会计师 - Accountant 19. 年度报表 - Annual report

20. 资本 - Capital

21. 借方 - Debit

22. 贷方 - Credit

23. 折旧 - Depreciation

24. 减值 - Impairment

25. 公允价值 - Fair value

26. 经营活动现金流量 - Cash flow from operating activities

27. 投资活动现金流量 - Cash flow from investing activities

28. 筹资活动现金流量 - Cash flow from financing activities

29. 现金及现金等价物 - Cash and cash equivalents

30. 投资 - Investment

31. 融资 - Financing

32. 业务周期 - Business cycle

FA2I-Asgns3

FA2I-Asgns3

Financial Accounting: Assets Suggested solutions 3  1 LESSON 3

Suggested solutions

Question 1 (32 marks)

Computer solution

a. (18 marks)

Balance Sheet 20X04 Ref DR Ref Cr 20X5 Check

Property, plant

& equipment 6,600,000 n. € 400,000 c. € 500,000 6,500,000 0

Accumulated

depreciation –2,600,000 c. 300,000 g. 400,000 –2,700,000 0

Inventories 300,000 e. 1,380,000 d. 1,440,000 240,000 0

Accounts receivable 480,000 a. 3,600,000 b. 3,580,000 500,000 0

Certificates of deposit 18,000 s. 12,000 30,000 0

Cash 20,000 s. 22,000 42,000 0

Accumulated Profits 910,000 r. 150,000 q. 320,000 1,080,000 0

Ordinary shares 2,000,000 n. 300,000 2,550,000 0

o. 250,000

Notes payable 1,500,000 o. 250,000 n. 100,000 600,000 0

p. 750,000

Income tax payable 12,000 l. 210,000 h 213,000 15,000 0