Phân biệt Bản cân đối, lãi lỗ và dòng tiền
𝗕𝗮𝗹𝗮𝗻𝗰𝗲 𝘀𝗵𝗲𝗲𝘁
1. Indicates the company’s financial health at a specific date.
2. Shows what the company owns (assets) versus what it owes (liabilities and equity).
3. Assets = Liabilities – equity
4. Ending point: Retained earnings (or equity)
𝗜𝗻𝗰𝗼𝗺𝗲 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁
1. Shows how much profit or loss was generated during a specific period.
2. It details revenues, expenses, gains, and losses.
3. Uses accounting principles such as matching and accruals to represent the figures.
4. Ending point: Net income
𝗖𝗮𝘀𝗵 𝗙𝗹𝗼𝘄 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁
1. Highlights the company’s efficiency in managing cash.
2. Shows cash operating, investing, and financing activities.
3. Shows the increases and decreases in cash
4. Ending points: Ending cash or cash flow for period
✔️ 𝗥𝗲𝗹𝗮𝘁𝗶𝗼𝗻𝘀 𝗕𝗲𝘁𝘄𝗲𝗲𝗻 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁𝘀
𝗕𝗮𝗹𝗮𝗻𝗰𝗲 𝘀𝗵𝗲𝗲𝘁
BS feeds with net result of the period from IS as that is transferred into retained earnings into Equity position.
Cash and equivalents should be equal to ending cash from cash flow statement.
Changes in assets and liabilities are inputs of cash flow statements if it is prepared by indirect method.
𝗜𝗻𝗰𝗼𝗺𝗲 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁
Net income is to be transferred into retained earrings of cumulated loss into BS
Net income starts the operating section of the CF statement.
Non-cash items from the income statement are adjusted in the cash flow statement.
𝗖𝗮𝘀𝗵 𝗙𝗹𝗼𝘄 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁
If prepared by indirect method, CF needs net income and non-cash costs from IS.
Also it needs changes in current assets and liabilities from balance sheet for section of operating cash flow.
Ending cash should be equal with cash position in BS
