Hng dn cch lp bo co lu chuyn tin t

Bng bo co lu chuyn tin t bao gm dng tin ra v dng tin vo. Khi bn c lng tin vo nhiu hn lng tin ra, bn s c c khon d tr tin mt. iu ny s gip bn trang tri cho nhng khon thm ht trong tng lai, m rng kinh doanh v lm cho nhng ngi cho vay cm thy yn tm v tnh hnh kinh doanh ca bn. Dng tin vo:

Cc khon thanh ton ca khch hng cho vic mua sm hng ha, dch v Li tin gi t ngn hng Li sut tit kim v u t u t ca c ng

Dng tin ra:

Chi mua c phiu, nguyn nhin vt liu th hoc cc cng c Chi tr lng, tin thu v cc chi ph hot ng hng ngy Chi mua ti sn c nh my tnh c nhn, my mc, thit b vn phng, Chi tr li tc Chi tr thu thu nhp, thu doanh nghip, thu gi tr gia tng v cc thu khc HNG DN LP BO CO LU CHUYN TIN T

C rt nhiu cc khon chi khc bn phi chi vo nhng ngy c nh nh chi tr lng, cc khon n n hn tr v chi np thu. Bn phi lun lun trong trng thi p ng c cc khon chi, trnh b pht nng hoc trnh trng hp cng nhn bt mn (theo phng php trc tip)

Ch tiu Ni dung 1 I. Lu chuyn tin t hot ng kinh doanh 1. Thu tin t bn hng, cung cp dch v v doanh thu khc (1)+(2)+(3)-(4) (+) 1- Thu tin ngy - Thu tin bn hng ho

M s 2

S liu i ng TK N TK C

01

111,112, 113

5111 33311 5112 33311 5113 33311

-Thu tin bn thnh phm

111,112, 113

- Thu tin cung cp dch v

111,112, 113

2 Thu ca k trc - Thu t hot ng kinh doanh bn sn phm, hng ho v tin ng trc ca ngi mua hng ho, dch v 3- Doanh thu nhn trc nu c 4 Cc khon gim tr - Chit khu thng mi - Gim gi hng bn ... 2. Tin chi tr cho ngi cung cp hng ho, dch v (1)+(2) (-) 1- Tr tin ngay - Tr tin mua vt t, hng ho - Tr chi ph dch v mua ngoi - Chi ph bng tin khc 2 Phi tr ca k trc - Chi tin tr cho cc khon n lin quan n giao dch mua bn hng ho, dch v pht sinh t k trc nhng n k ny mi tr tin v s tin chi ng trc cho nh cung cp hng ho, dch v. 3. Tin chi tr cho ngi lao ng (-) Tm ng, thanh ton tin lng 4. Tin chi tr li vay (-) Chi tr li vay (khng phn bit tr cho k trc, tr trong k v tr trc li vay) 5. Tin chi np thu 03

111,112,113

131

111,112,113

3387

521 33311 532 33311 02

111,112 111,112

152,153, 156,13311 6278,642,

111, 112 111, 112

641,13311 627, 641,642, 111, 112 13311 331 111,112

334 04 635, 335

111,112

111,112

05

What It Is: Net cash flow refers to the difference between a company's cash inflows and outflows in a given period. In the strictest sense, net cash flow refers to the change in a company's cash balance as detailed on its cash flow statement. How It Works/Example: Net cash flow is also known as the "change in cash and cash equivalents." It is very important to note that net cash flow is not the same as net income, free cash flow, or EBITDA. You can approximate a company's net cash flow by looking at the period-over-period change in cash on the balance sheet. However, the statement of cash flows is a more insightful place to look. Net

cash flow is the sum of cash flow from operations (CFO), cash flow from investing (CFI), and cash flow from financing (CFF). Let's look at the 2010 cash flow statement for Wal-Mart (NYSE: WMT) as presented by Yahoo! Finance. At the bottom of the cash flow statement, we see that the change in cash and cash equivalents is calculated to be $632 million. This means that when the cash flow from operations, cash flow from investing, and cash flow from financing is added up, Wal-Mart added $632 million to its cash balance in 2010.

*All numbers in thousands **Source: Yahoo! Finance

Why It Matters: Net cash flow is the fuel that helps companies expand, develop new products, buy back stock, pay dividends, or reduce debt. It is what allows companies to conduct their day-to-day business. This is

why some people value net cash flow more than just about any other financial measure, including earnings per share. Revenues and expenses are big drivers of net cash flow. Without long-term positive net cash flow, a will fail, but company can offset short-term negative cash flow by borrowing. It is important to note that short-term negative net cash flow is not always a bad thing. For example, if a company needs to spend cash to build a second manufacturing plant, the investment will pay off in the end as long as the plant eventually generates more cash than it cost to build. Investors often hunt for companies that have high or improving net cash flow but low share prices-the disparity often means the share price will soon increase. To learn more about using cash flow in your company analysis, click here to read, With This Ratio, Cash Flows Are King.