Bao cao luu chuyen tien te

Tags: Bao cao luu chuyen tien te, bang can doi ke toan, bao cao tai chinh, cua mot cong ty, van ban cuoi cung, cua cong ty, nha quan ly, cac hoat dong, trang thiet bi, dau tu, dong tien, loi nhuan, cac khoan, thanh toan, thu nhap, ban


Bao cao luu chuyen tien te

Bao cao luu chuyen tien te, van ban cuoi cung trong ba loai van ban quan trong trong bao cao tai chinh, la van ban toi thieu ma nha quan ly can phai su dung va hieu ro.

Bao cao neu chi tiet cac ly do tai sao luong tien (va nhung khoan tuong duong tien) thay doi trong ky ke toan.

Dac biet hon, bao cao nay phan anh tat ca cac thay doi ve tien te theo 3 hoat dong: kinh doanh, dau tu va tai chinh. Bao cao luu chuyen tien te cho ban biet ban co bao nhieu tien vao dau ky va con lai bao nhieu vao cuoi ky. Ke tiep, no mo ta cong ty da thu va chi bao nhieu tien trong mot khoang thoi gian cu the. Viec su dung tien duoc ghi thanh so am, va nguon tien duoc ghi thanh so duong.

Neu ban la nha quan ly mot cong ty lon, nhung thay doi ve dong tien cua cong ty se khong anh huong nhieu den hoat dong hang ngay cua ban. Tuy nhien, ban cung nen cap nhat cac du bao luu chuyen tien te, vi chung co the giup ich khi ban du thao ngan sach cho nam tiep theo. Vi du, neu cong ty ban khong co nhieu tien, ban co the can chi tieu tiet kiem hon. Nguoc lai, neu nguon tien cua cong ty doi dao, ban se co co hoi thuc hien nhieu du an dau tu moi. Neu ban la nha quan ly hay chu so huu cua mot cong ty nho, ban co the luon quan tam den tinh hinh luu chuyen tien te va cam nhan tac dong cua no doi voi cac hoat dong hang ngay.

Bao cao luu chuyen tien te rat huu ich vi no cho biet lieu cong ty ban co kha nang chuyen cac khoan phai thu thanh tien khong - va ve co ban, kha nang do tao dieu kien cho cong ty ban thanh toan cac khoan no. Kha nang thanh toan no la kha nang tra cac hoa don khi den han.

Tro lai vi du cua Cong ty Amalgamated, ta thay trong bao cao luu chuyen tien te nam 2002, cong ty co dong tien duong la 377.900 USD (bang 1-4). Bao cao nay cho thay cac dong tien tu hoat dong kinh doanh (283.900 USD), cong voi cac khoan thu duoc tu hoat dong dau tu (92.000 USD), va tu tai tro (2.000 USD) mang lai 377.900 USD tien mat.

Bao cao luu chuyen tien te khong thuc hien nhung phep tinh nhu bao cao thu nhap. Neu khong co giao dich bang tien, thi hoat dong giao dich do se khong duoc phan anh trong bao cao luu chuyen tien te. Tuy nhien, can luu y rang thu nhap thuan o muc dau tien cua bao cao luu chuyen tien te giong voi dong cuoi cua bao cao thu nhap - do chinh la loi nhuan cua cong ty. Qua hang loat dieu chinh, bao cao luu chuyen tien te dien giai thu nhap thuan thanh co so tien mat.

Dinh dang cua bao cao nay phan anh ba loai hoat dong anh huong den tien te. Tien te co the tang hoac giam vi: (1) hoat dong kinh doanh, (2) mua hoac ban tai san, hay con goi la dau tu, hoac (3) thay doi cac khoan no, nhap kho hoac cac hoat dong tai chinh khac. Chung ta hay lan luot xem xet tung loai, bat dau bang hoat dong kinh doanh:

+ Cac khoan phai thu va hang ton kho thanh pham tuong trung cho cac hang muc ma cong ty da san xuat nhung chua duoc thanh toan. Cac chi phi tra truoc the hien cac muc cong ty da thanh toan nhung chua tieu thu. Nhung muc nay deu duoc loai tru khoi dong tien.

+ Cac khoan phai tra va chi phi cong don the hien cac muc ma cong ty da nhan hoac su dung nhung chua thanh toan. Do do, nhung muc nay duoc cong vao dong tien.

Bay gio hay xem den phan dau tu. Cac hoat dong dau tu bao gom:

+ Cac khoan thu duoc tu viec ban nha xuong, bat dong san va trang thiet bi. Noi cach khac, do la nhung khoan thu duoc tu viec chuyen cac muc dau tu thanh tien.

+ Tien cong ty dung de dau tu vao cac cong cu tai chinh, nha xuong, bat dong san va trang thiet bi (nhung khoan dau tu vao nha xuong, bat dong san va trang thiet bi nhu vay thuong duoc ghi trong muc von dau tu).

Bao cao luu chuyen tien te cho thay Amalgamated da ban mot toa nha lay 267.000 USD voi chi phi von 175.000 USD, nen dong tien thu duoc tu hoat dong dau tu cua cong ty la 92.000 USD.

Cuoi cung, chung ta xem nhung thay doi ve dong tien tu cac hoat dong tai chinh. Cong ty Amalgamated da nang so tien bang cach tang no ngan han, vay von, va phat hanh von chu so huu; bang cach do tang duoc dong tien san co. Tuy nhien, khoan co tuc ma Cong ty Amalgamated phai tra (187.000 USD), phai duoc thanh toan ngoai dong tien va vi the the hien su sut giam trong dong tien.

Dong tien so voi loi nhuan

Nhieu nguoi co quan niem nham lan rang loi nhuan la dong tien. Tai mot thoi diem cu the, loi nhuan co the dong gop tich cuc cho dong tien, nhung cung co the khong. Vi du, neu loi nhuan cua nam nay dat duoc la nho vao viec kinh doanh phat dat trong thang Muoi Mot, muc doanh thu nay se duoc ghi nhan la loi nhuan trong thoi ky tai chinh - do vay cong them vao loi nhuan. Nhung neu san pham ban ra chua duoc thanh toan cho den ky ke toan tiep theo, no se duoc ghi vao khoan phai thu, lam giam dong tien.

Tom tat

Chuong nay gioi thieu va giai thich ro ve ba loai bao cao tai chinh chu yeu ma nha quan ly nen nam vung, bao gom: bang can doi ke toan, bao cao thu nhap va bao cao luu chuyen tien te. Nhung bao cao nay phan anh ro net tinh hinh tai chinh cua mot cong ty. Mac du duoc trinh bay rieng biet nhung nhung bang bao cao tai chinh lai co moi lien he chat che voi nhau.

+ Bang can doi ke toan phan anh tinh hinh tai chinh tong quat cua mot cong ty tai mot thoi diem nhat dinh, gom co tai san, von chu so huu va no phai tra.

+ Bao cao thu nhap neu ro loi nhuan: the hien cac khoan loi lo cua cong ty trong mot khoang thoi gian - mot thang, mot quy hoac mot nam.

+ Bao cao luu chuyen tien te the hien cac nguon thu chi tien cua cong ty, noi cach khac la dong tien di vao va di ra cua cong ty.

Mot cach khac de nhin vao cac moi tuong quan giua nhung bao cao nay: Bao cao thu nhap cho ban biet lieu cong ty ban co tao ra loi nhuan hay khong. Bang can doi ke toan cho thay tinh hieu qua cua mot cong ty trong qua trinh su dung tai san va quan ly no phai tra khi theo duoi loi nhuan. Bao cao luu chuyen tien te giup ban biet cach tang hoac giam luong tien thong qua cac hoat dong cua cong ty, mua hoac ban tai san, va cac hoat dong tai chinh.

Nguon: Tai chinh danh cho nguoi quan ly - First News va NXB Tong hop TPHCM

Bao cao luu chuyen tien te
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Tìm hiểu: Bao cao luu chuyen tien te, bang can doi ke toan, bao cao tai chinh, cua mot cong ty, van ban cuoi cung, cua cong ty, nha quan ly, cac hoat dong, trang thiet bi, dau tu, dong tien, loi nhuan, cac khoan, thanh toan, thu nhap, ban

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