點解prepaid expense唔計入Cash Flow ?

Question

點解prepaid expense唔計入Cash Flow from operating activities的direct method ?

thanks~~

Answer 1

cash flow
你給咗錢出去，就要入

Cash flows are inflows and outflows of cash and cash equivalents.

perpaid是計入cash flow
反而
accrual 是唔計入cash flow

冇話
direct / indirect method

最後個數都一樣ge la

總之，你有給錢出去，就入cash flow

因此，prepaid expense計入Cash Flow from operating activities

一定唔是入
investing activities
financing activities

investing 是sales of property, plant and quipment...
financing是收/付股票那d，debentures