The Principle of Preparing the cash flow statement with the indirect method
The basic principle of the indirect method of preparing the cash flow statement is to use net profit as the starting point and adjust it to the cash flow generated by operating activities. In this process, four major categories of projects needed to be adjusted: 1. The expenses that have not been paid in cash, such as the provision for asset impairments and depreciations. Although these items reduce the net profit, they do not affect the cash flow from operating activities. They need to be added back when calculating the cash flow from operating activities. 2. Earnings that do not receive cash: For example, investment income, etc., this kind of income will increase net profit, but it has nothing to do with cash flow from operating activities, so it should be deducted when calculating. 3. Gains and losses that do not belong to operating activities: For example, gains from disposal of non-current assets, gains from retirement of fixed assets, and gains from changes in fair value related to investment real estate and productive biological assets. Although these gains and losses affect net profit, they are not directly related to cash flows from operating activities. Therefore, corresponding adjustments should be made (such as deductions) during calculation. As for the financial income, it was necessary to distinguish whether it was related to business activities. The financial income unrelated to business activities should be deducted, and the relevant ones did not need to be adjusted. 4. Increase or decrease of operating items: The decrease of operating items will lead to an increase in cash flow from operating activities, but it is not included in the calculation of net profit, so it should be added back when calculating the cash flow from operating activities. The decrease of inventory or the increase of operating items should be added back when calculating the net profit, because it is deducted as an expense cost in the process of calculating the net profit, but it does not lead to cash outflows. From the perspective of the formula, assume that the cash flow generated from investment activities is T, the cash flow generated from fund-raising activities is L, and the monetary funds during the reporting period are (Assuming that there is no cash equivalent), the increment at the end of the period compared to the beginning of the period is C, the cash flow generated from operating activities is K, and the net profit is Y, then C = K+T+L. After a series of operations, K = Y -(Items unrelated to operating activities and reducing net profit)+(Items unrelated to operating activities but increasing cash flow from operating activities)-(Revenue related to net profit but not operating activities)+(adjustment of non-cash current assets and current obligations related to operating activities)-T-L. In general, the indirect method of preparing the cash flow statement was to adjust the net profit to obtain the net cash flow generated from operating activities, which played a role in mutual verification with the cash flow statement prepared by the direct method. Read more exciting novels for free
King, I am invincible in female clothing.
The following were some novels related to King and crossdressing: " I Really Don't Want to Become Famous by Crossdressing ". The protagonist Lin Li traveled through the high-level martial arts world and became Ah Li in King of Glory. In crossdressing, his cultivation speed increased by ten times and he could also learn King Hero skills, such as Diao Chan's two skills being invincible, Wan 'er's big move being unable to be selected, etc. There was also " King: The Beginning of the Game, Combining Daji, Crossdressing Shocks the World." <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
What is Yan Ruyu?
"Yan Ruyu" had many meanings. In the manga " Fox Demon Little Matchmaker " and its derivative works, Yan Ruyu was also known as the Thousand Face Playboy and Thousand Face Casanova. She was the Niu Ghost of Kongxian Mountain, the only disciple of Tushan Rongrong, and the lover of Lu Jianwen. She learned Tushan's disguise technique from Tushan Rongrong and had many experiences, including being possessed by a black fox. In the 2020 ancient martial arts action film Yan Ruyu, Yan Ruyu was played by Yang Jinjie as a chivalrous woman. The film told the story of her working with others to prevent the eunuch from usurping power in order to eradicate the crafty sycophants. In addition, there was also an internet celebrity named " Yan Ruyu," as well as a reference in the expression " There is a beauty in the book." It could be a substitute for a beautiful face or a woman. While waiting for the TV series, you can also click on the link below to read the original work of " Little Fox Demon Matchmaker " to understand the plot in advance!
What song did Ma Sichun sing?
Ma Sichun had sung "Colorful Days,""About Winter (Star Version),""I'm the Great Detective,""Windy Homecoming (Live),""Bridge of Love (Star Version),""Bridge of Love (Star Voice Version),""A Game, A Dream,""Hello 2020 (Live),""Innocent (Live)," Love is a Little Strange,"and" Beauty and the Beast." <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
Barber, author of novels
There was a suspense-mystery detective novel called " The Barber " by Jiang Jun.
A group of lovely old people wish the motherland prosperity and prosperity
A group of lovely old people wish the motherland prosperity and strength. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
The difference between general practitioners and junior college general practitioners
General practitioners were the people who carried out general medical services. They were also known as family physicians or family doctors. They had unique attitudes, skills, and knowledge. They were qualified to provide continuous and comprehensive medical care, care, health maintenance, and preventive services for every member of the family. They usually handled common diseases, frequently-occurring diseases, and general emergencies in the form of outpatients. The general practitioners in the community would also provide door-to-door services and establish family beds and medical records according to the patient's condition. Junior college general practitioners were a part of the general practitioners. From the perspective of salary, 57.5% of junior college general practitioners had a monthly salary of 6,000 to 15,000 yuan, an annual salary of 7,000 to 18,000 yuan, and a salary of 6,000 yuan for freshmen. In 2024, the recruitment positions accounted for 0.221% of junior college general practitioners. However, in terms of the essential attributes such as job content and functions, there was no clear difference between them and other general practitioners. The main difference between the two may be reflected in the academic background, the depth of knowledge reserve that may be brought about by it, the career development path, and so on. For example, a college degree may be limited in some medical research that requires higher academic qualifications and the competition for senior positions in large general hospitals. However, there may not be much difference in the work content of general medical services. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
Unwilling lyrics, Angela Zhang
Shaohan Zhang didn't have a song called "Unwillingness." In the reference materials, the singer of "Unwillingness" was Xianzi, Brother Xiaole (Wang Weile), and had nothing to do with Shaohan Zhang. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
Interpretation of Ronan's Character
There were many people named Ronan, and the following were their explanations of the different Ronans: - One of them was a Zhuang female writer from Lingyun, Guangxi. - Ronan Bogman was an Israel journalist and was known as " Israel's best investigative journalist." He worked for Israel's largest daily newspaper, Yedioth Ahronoth, and was mainly responsible for military and intelligence reports. He was the author of Preemptive Strike, which detailed many of Israel's major targeted killings. - Ronan, born on May 25, 1994, was a football player in Brazil. - Saoirse Ronan was an Irish-American actress. She began to enter the screen in 2003 - 2004, starred in her first film in 2007, and made her debut at the age of 14 with Atonement, which received many nominees. After that, she played different roles in many movies and was nominated for many awards such as the Academy Awards, Golden Globes, and British Film Academy Awards. She was also named the "Top Ten Actresses of the Year" and ranked 10th on the list of the greatest actors of the 21st century. She had also auditioned for the role of Luna Lovegood in Harry Potter but failed. In addition, there were places called Luonan, such as the Luonan ecological park in Foshan, which could be used to play 12 themed flowers from March 10 to April 7. Shanghai had Line 7 Luonan Xincun subway station. " The Alliance of Stars: A Symphony of Fate and Power " is equally exciting. Everyone is welcome to click and read it!
Fare-dodging cameras?
There was a camera specially used to take pictures of fare evasion. This kind of camera could shoot specific scenes to achieve the purpose of capturing the behavior of fare evasion. It had the function of adjusting the height and angle of the capture. There were many components in the structure to ensure its stability, so it could take pictures. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
Where is there a junior college accounting major in Chengdu?
Chengdu had the following colleges and universities with accounting majors: Sichuan Commercial College, approved by the Provincial People's Government in 2004, was formed by the merger of the former Sichuan Province Commercial School and the former Sichuan Province Foreign Trade School, which was affiliated to the Sichuan Province Department of Commerce; Sichuan Management College, approved by the Provincial Government in 2005, was reformed from the former Sichuan Administrative Finance and Trade Management Cadre College; Sichuan Business Professional and Technology College, founded in 1959, formerly known as Sichuan Province Light Industry School; Sichuan Finance and Economics College was a full-time public higher professional college affiliated to the Sichuan Province Department of Finance. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>