पैसे का प्रवाह बयान समझें

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किस तरह की कार्यवाही कंपनी के आपोर्टेज और वृद्धि को वित्तपोषित करती है?

सीधा विधि में कंपनी कैसे नकद आगमन और निकासी की रिपोर्ट प्रस्तुत करती है?

कौन-सा प्रमुख मक्सद 'अप्रत्यक्ष प्रक्रिया' में समाहित होता है?

'सीधा विधि' के मुक्कमलत: साथ, 'परोक्ष विधि' में कौन-से प्रमुख समाहित होते हैं?

'सीधा विधि' में, संपत्ति, संचालन, और ___ ___ में कौन-से समाहित होते हैं?

'लेन-पहल' मेथड ____ ____ ____ _______ ________ __ ________ ________ ___, _______ ___ ___________ ________ ___ _________.

कौन-सा कार्यक्रम व्यावसायिक क्रियाओं को पकड़ता है जो एक व्यवसाय के दिन-प्रतिदिन कार्यों को शामिल करते हैं?

किस सेक्शन में पौर्निर्माण और अक्षमता संकेतक कंपनी के पूंजीय खर्चों के प्रति परिपूर्णता की जानकारी प्रदान करता है?

कौन-सा कार्यक्रम पूंजी, उपकरण, और संपत्ति की अधिग्रहण की नकद निकासियों से संबंधित है?

कौन-सा कार्यक्रम मुद्रा को संक्रमित, सह मुल्यपत्र, सह मुल्य पृथक-पृथक, और मुल्यपत्र पुन: प्रोत्सर्जन से संबंधित नकद निकासी सूचित करता है?

Summary

Understanding Cash Flow Statements

Cash flow statements are financial reports that detail the inflows and outflows of cash for a business over a specific period. This information is valuable for investors, creditors, and management, providing insight into a company's liquidity, solvency, and operational efficiency.

Operating Activities

This section captures the day-to-day activities of a business, including the revenue earned from sales and the expenses incurred for producing and delivering goods or services. Essentially, it shows how well the business is generating cash from its core operations.

Examples of operating activities include:

  • Revenue from sales (net of returns)
  • Cost of goods sold (COGS)
  • Sales and marketing expenses
  • Administrative expenses

Investing Activities

This section reports cash flows related to purchases and sales of long-term assets, such as property, plant, and equipment (PP&E), and intangible assets like patents and goodwill. Investing activities indicate the company's capital expenditures (CapEx) and the disposal of long-term assets.

Examples of investing activities include:

  • Acquisition of property, plant, and equipment
  • Acquisition of intangible assets
  • Sales of property, plant, and equipment
  • Sales of intangible assets

Financing Activities

This section reports cash flows related to the issuance and repayment of debt, as well as the issuance and repurchase of equity. Financing activities show how the company finances its operations and growth.

Examples of financing activities include:

  • Issuance of common stock
  • Issuance of preferred stock
  • Payment of dividends
  • Repurchase of common stock
  • Repayment of debt
  • Issuance of new debt

Direct Method vs. Indirect Method

There are two primary ways of preparing cash flow statements: the direct method and the indirect method.

  1. Direct Method: In this method, the company reports cash inflows and outflows in the respective categories of operating, investing, and financing activities. The direct method is considered to be more transparent and user-friendly, as it directly reports the cash flows without requiring additional calculations.

  2. Indirect Method: Here, the company reports net income and then adjusts it for non-cash items and other items to derive cash flows from operating activities. The indirect method is more common, as it conforms with GAAP (Generally Accepted Accounting Principles) and is considered easier to prepare. However, it can be less transparent and requires more effort to understand.

Regardless of the method used, cash flow statements provide valuable insight into the health and stability of a business, helping investors and management make informed decisions.

Description

एक पूर्वानुमान या गैर-नकद मदों के लिए संशोधन करने के बारे में जानकारी प्रदान करने के लिए कैश फ्लो स्टेटमेंट महत्वपूर्ण हैं। यह कंपनी की लिक्विडिटी, साक्षमता, और ऑपरेशनल दक्षता के बारे में अंदरूनी संदेश प्रदान करती हैं।

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