cash flow , income statement

Question

一間公司既cash flow statement可以分析到d咩??
手頭上既現金充唔充足??仲可以睇到d咩
聽d sir,miss講話做finance既人只會睇cash flow,b/s,i/s無咁重要
why???

Answer 1

cash flow statement是紀錄銀金通的情況

A cash flow statement, together with the rest of the financial statements, provides information to the users of the financial statements to :
分析到以下的資料
a. evaluate an entity's changes in net assets, financial structure and ability to affect the amoints and timing of cash flows in order to adapt to changing business environment.

b. assess the ability of the entity to generate cash and cash equivalents

c. develop models to assess and compare the present calue of the future cash flows of different entities

d. enhances the comparability of performance of different entities because it ignores the effects of using different accountung treatments for the same transactions and events

e. evaluate of the amount, timing and certainty of future cash flows

f. check the accuracy of past assessments of future cash flows: and

g. examine the relationship between profitability and net cash flow and the impact of changing prices.

聽d sir,miss講話做finance既人只會睇cash flow,b/s,i/s無咁重要
why???
因為cash flow是紀錄金錢的交易
另外，balances sheet有d debtor收唔返(又沒有入bad debt)(provision for bad debt都是估計)
從而計大profit(另外，有d人會做假數)想報大個profit今年年尾話多人returns
but是假，下年又多咗d sales，
想計少d稅

仲有d人可以寫invoice同sales 貨單有出入，所以profit可以有錯

debtor同sales 貨出去個數not the same

不過，cash flow是紀錄金錢，冇假，所以好信d
cash flow同銀行個bank statement可以對返d數
所以錯機會少

Answer 2

幾多現金交易

可能真假數