The Method of Compiling the Construction Project's cash flow statement
The preparation of the cash flow statement of construction projects mainly involves the preparation of cash flows generated from operating activities, investment activities and fund-raising activities. ##I. The cash flow generated from operating activities 1. ** The cash received from selling goods and providing labor services ** - Usually, it can be calculated based on the changes in the beginning and ending balance of the main business income, other business income, notes Receivable, accounts Receivable, and accounts received in advance. For example, the main business income multiplied by (1 + the value-added tax rate), plus the other business income, then adding the opening balance of notes Receivable minus the ending balance of notes Receivable, the opening balance of accounts Receivable minus the ending balance of accounts Receivable, the ending balance of accounts received in advance minus the opening balance of accounts received in advance, and finally minus the ending balance of bad debt reserves of accounts Receivable. 2. ** Received tax refund ** - The calculation can be based on the difference between the beginning and ending balance of the subsidy account, the subsidy income, and the accumulated amount of the credit amount of the income tax in the current period. 3. ** Other cash received in relation to business activities ** - Including the details of non-operating income related to the credit amount of the current period, the details of other business income related to the credit amount of the current period, the details of the credit amount of the current period related to the other payables, the details of the credit amount of the current period related to the other payables, and the bank deposit interest income. In actual operation, due to the preparation of the two main tables and some subsidiary account books, the accuracy of the data is difficult. It can also be calculated by backward squeezing, that is, the "net cash flow generated from operating activities" in the supplementary information-{(1+2)-(4 + 5+6+7)}. 4. ** The cash paid for purchasing goods and accepting services ** - The calculation method is [Main business cost in the income statement +(inventory ending balance-inventory beginning balance)] ×(1 + value-added tax rate)+ other business expenses (excluding taxes)+(notes payable-ending balance)+(accounts payable-ending balance)+(prepayments ending balance-prepayments beginning balance). 5. ** cash paid to and for employees ** - Including the accumulated amount of the current period's debits in the "Payable" account, the accumulated amount of the current period's debits in the "Welfare Payable" account, the relevant insurance money and housing accumulation fund in the management fee, and the labor protection fee in the cost and manufacturing expense list. 6. ** Various taxes paid ** - It is the total sum of the current debits in the subsidiary accounts of "taxes payables","other payables","taxes" in "administrative expenses", and "other business expenses". Here are the actual taxes and additional taxes paid, excluding the input tax. 7. ** Other cash paid in relation to business activities ** - When calculating, you must consider non-operating expenses (excluding the loss of disposal of fixed assets), administrative expenses (excluding specific items such as wages and welfare fees), operating expenses and costs, manufacturing expenses (excluding specific items such as wages and welfare fees), other accounts due, and other accounts. ##II. The cash flow generated from investment activities 1. ** Recovering the cash received from the investment ** - It is calculated based on the difference between the beginning and the end of short-term investment, long-term equity investment, and long-term debt investment. If the beginning is less than the end, it will be accounted for in the cash paid for investment. 2. ** The cash received from the investment income ** - It is obtained by deducting the difference between the ending amount and the beginning amount of interest and the difference between the ending amount and the beginning amount of dividends. 3. ** Net cash recovered from disposal of fixed assets, intangible assets and other long-term assets ** - It is the credit balance of the "fixed assets clearance" plus the difference between the ending amount of intangible assets and the beginning amount, and the difference between the ending amount of other long-term assets and the beginning amount. 4. ** Other cash received in relation to investment activities ** - For example, recovering the capital of the financial lease equipment. 5. ** The cash paid for the purchase and construction of fixed assets, intangible assets and other long-term assets ** - It is calculated as (the ending amount of construction in progress-the beginning amount of construction in progress)(excluding interest)+(the ending amount of fixed assets-the beginning amount of fixed assets)+(the ending amount of intangible assets-the beginning amount of intangible assets)+(the ending amount of other long-term assets-the beginning amount of other long-term assets). If the ending amount is less than the beginning amount, it will be accounted for in the net cash recovered from the disposal of fixed assets, intangible assets and other long-term assets. 6. ** The cash paid for the investment ** - It is calculated based on the difference between the ending amount and the beginning amount of short-term investment, long-term equity investment and long-term debt investment (excluding investment gains or losses). If the ending amount is less than the beginning amount, it will be accounted for in the cash received from the investment recovery. 7. ** Other cash paid in relation to investment activities ** - For example, if the investment did not arrive on time, a fine would be imposed. ##III. The cash flow generated from fund-raising activities 1. ** The cash received from absorbing investments ** - It is calculated as (the ending amount of paid-in capital or share capital-the beginning amount of paid-in capital or share capital)+(the ending amount of bonds payable-the beginning amount of bonds payable). 2. ** Borrowed cash ** - It is equal to (ending amount of short-term loans-beginning amount of short-term loans)+(ending amount of long-term loans-beginning amount of long-term loans). 3. ** Other cash received related to fund-raising activities ** - For example, the cash income of the investor's failure to pay the shares on time. 4. ** The cash paid to repay the debt ** - It is (beginning amount of short-term loans-end amount of short-term loans)+(beginning amount of long-term loans-end amount of long-term loans)(excluding interest)+(beginning amount of bonds payable-end amount of bonds payable-end amount)(excluding interest). 5. ** cash paid for dividends, profits or interest payments ** - Including the amount of dividends to be paid, interest expenses, interest on long-term loans, interest on construction projects in progress, interest on bonds to be paid, minus the credit balance of "interest withdrawn" and interest expenses on bills discounted. 6. ** Other cash paid in connection with fund-raising activities ** - For example, the cash paid for the fund-raising expenses, the cash paid for the financial lease, and the cash paid for reducing the registered capital. 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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. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
The Principle of Preparing the cash flow statement under the indirect method
The indirect method of preparing a cash flow statement starts from net profit and is adjusted to the cash flow generated from operating activities. The basic principle is that the net cash flow generated from operating activities is equal to the net profit plus the items that do not affect the cash flow from operating activities but reduce the net profit (such as asset valuation reserves and depreciations), minus the items that do not affect the cash flow from operating activities but increase the net profit (such as investment income), plus the items that have nothing to do with the net profit but increase the cash flow from operating activities, minus the items that have nothing to do with the net profit but reduce the cash flow from operating activities. Assuming that the cash flow generated from investment activities is T, the cash flow generated from fund-raising activities is L, and the increment of monetary funds (assuming that there is no cash equivalent) at the end of the reporting period is C, then C = K+T+L (K is the cash flow generated from operating activities). According to the accounting identity, the changes in assets, debts, and owner's equity are equal on the left and right sides of the balance sheet during each reporting period. The data of the cash flow statement is the arrangement of these changes. By setting the amount of change equal to the ending amount minus the beginning amount, listing the balance with the number of occurrences and rearranging the items, the expression of cash flow generated from operating activities can be obtained as: net profit minus prepayments, other payables, and other items, plus advance payments, taxes, and other items, minus the cash flow generated from investment activities, cash flow generated from fund-raising activities, and other related items (such as deducting fixed assets minus accumulated depreciations). In addition, when calculating the cash flow from operating activities, it is necessary to make adjustments for different situations. For example, the financial expenses incurred in the fund-raising activities that have nothing to do with operating activities (under specific circumstances) should be added back to the net profit; the investment income and non-current asset disposal income that have nothing to do with operating activities should be deducted from the net profit;(In the case of manufacturing enterprises that do not belong to operating activities), it should also be deducted from the net profit; The financial income related to operating activities should be differentiated whether to adjust; For non-cash current assets and current debt items related to operating activities, such as the decrease in inventory or the increase in operating items, they should be added to the net profit basis. The decrease in operating items should also be added to the net profit basis. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
The Method of Preparing the Construction Project's Bids
The preparation method of the construction project bidding documents is as follows: 1. ** Information capture and document purchase **: Once the bidder tracks the project, it is necessary to capture relevant information and purchase the bidding documents when the information is confirmed. 2. ** Interpretation of the bidding documents **: After purchasing the bidding documents, read and understand their contents carefully to find out the requirements and intentions of the bidder. Focus on the bidding instructions, special terms, design drawings, project scope, bill of quantities, etc., especially to clarify whether there are any special requirements. 3. ** In-depth analysis of the bidding documents in combination with the site conditions **: further analysis in combination with the site survey and the results of the bid preparation meeting. If it involves the bill of quantities, it must be checked carefully. If there is any major discrepancy in the bill of quantities, especially missing items, it can be checked by the bidder and asked for written confirmation. This work is especially important for a fixed price contract. 4. ** Prepare the construction plan or construction organization design **: Prepare it based on the design drawings, technical specifications, the amount of work after review, the date of commencement and completion required by the bidding documents, and the survey results of market materials, mechanical equipment, and labor prices. The contents included construction procedures, plans, construction methods, construction progress plans, construction machinery, materials, equipment selection, temporary production and living facilities arrangements, labor plans, construction site layout and space layout, etc. They had to reduce costs and increase profits as much as possible under the premise of ensuring the construction period and project quality. 5. ** Project valuation, profit policy and offer **: According to the price structure of the project, the reasonable valuation of the project, determine the feasible profit policy, correctly calculate and determine the bidding price, and the price must not be lower than the cost. 6. ** Form and prepare the bidding documents **: The bidding documents shall be prepared in full accordance with the requirements of the bidding documents and respond to their substantial requirements and conditions. No additional conditions shall be attached. Generally, it should include the tender, the annex of the tender, the tender guarantee, the qualification certificate of the legal representative, the power of attorney, the list of quantities and the price list, the construction planning or construction organization design, the construction organization table, the candidates and resumes of the main project management personnel, the situation of the project to be subcontracted and the sub-contractor (if any), and other necessary attachments and information. 7. ** Submit bidding documents **: Send the sealed bidding documents to the bidding location before the deadline required by the bidding documents. After the submission and before the deadline for bidding, the bid documents can be supplemented, modified or withdrawn, but they must be prepared, sealed and marked according to the regulations, and notified in writing to the tenderers. The supplemented and modified contents are part of the bid documents. In addition, the correct quota should be used in the preparation of the project budget price.(If the Owner does not specify, the latest national quota of the same industry will be used). Considering the price fluctuation during the construction period, the list of quantities given by the Owner shall prevail.(Without written approval, it is not allowed to adjust the obviously wrong quantities). The cost of other projects shall be listed according to the requirements and reviewed by others after the preparation is completed. At the same time, the project budget and the construction organization design shall be unified. The construction plan will affect the budget price and the success or failure of the bidding. According to the site inspection, several sets of plans shall be determined to calculate and compare to determine a reasonable and economical plan. It is best to arrange the construction period 10 days ahead of the time specified by the Owner. If it is not a secret bid, you can consider matching it with BIM renderings. Pay attention to the layout and do not mess up the template. To improve the targeting and landing of the tender, it should be customized around the project. For example, when the tender uses the A3 page, it can be illustrated with pictures and texts, the color matching is reasonable, the construction deployment of each stage is clear, and the full text is illustrated. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
Cash Flow Horror Story: How to Avoid Common Cash Flow Problems?
To deal with unexpected expenses, it's important to have an emergency cash reserve. Set aside a certain percentage of profits each month into a reserve fund. Also, having proper insurance can help. For example, if a business has equipment insurance, when something breaks down, the insurance can cover part or all of the replacement cost, reducing the impact on cash flow.
Cash Flow Horror Story: What Can Go Wrong with Business Cash Flow?
Unexpected expenses can also cause a cash flow nightmare. A business could be going along just fine, but then a major equipment breaks down and needs to be replaced immediately. Or there could be a legal issue that requires costly legal representation. For example, a restaurant has a problem with its kitchen ventilation system. It has to be fixed right away to pass health inspections. If they don't have enough cash on hand, they may have to take out a loan at a high interest rate or cut back on other important expenses just to cover this unexpected cost.
Construction Method of Taiping Courtyard
The construction method of Taiping Courtyard included two aspects: site selection and construction. First of all, the location of Taiping Courtyard was very particular. It was built on a small island in Liujing River, and the surrounding banks were relatively low, making the courtyard surrounded by water on three sides, which had a very good defensive effect. There was only a small path to the entrance, and other places could only be entered by water or from the sky. It was almost easy to defend and difficult to attack. In addition, there were high walls around the courtyard, which had the ability to resist heavy sniper rifles. Secondly, the architectural style of Taiping Courtyard was very unique, as it blended in with the terrain, direction, and surrounding environment. The wall was sturdy and cleverly designed, blocking the prying eyes of the outside world. In addition, there were some mechanisms and secrets inside the courtyard. The specific details needed to be further watched by watching the " Joy of Life " TV series or reading the original work to understand.
Construction Method of Taiping Courtyard
The construction method of Taiping Courtyard included two aspects: site selection and construction. The location of Taiping Courtyard was very particular. It was built on a small island in Liujing River. The surrounding riverbanks were relatively low, making the courtyard surrounded by water on three sides, which had a very good defensive effect. There was only a small path to the entrance. Other places could only be entered by water or from the sky. In addition, high walls were built around the courtyard, which had the ability to resist heavy sniper rifles. As for the specific construction method and technical details, the search results did not provide relevant information, so it was impossible to know the specific construction method of Taiping Courtyard.
Recently, he had often heard people talk about diversion and cash flow. What did it mean exactly? Where could he learn the method of drainage and cash flow?
Draining referred to the use of various channels to introduce target audiences to their own websites, thereby increasing the number of visits and traffic to the website. Realizing it referred to converting traffic into revenue through various means, such as advertising, selling virtual goods, providing services, etc. Streaming and cash flow were two very important aspects of website operations that required constant optimization and adjustment of strategies in order to achieve better results. There were various ways to achieve this, such as search engine optimization, social media promotion, forum promotion, email marketing, content marketing, and so on. At the same time, it was also necessary to choose the appropriate promotion channels according to different target audiences and website types, and continuously improve the promotion strategy to improve the promotion effect. There were many ways to achieve this, such as advertising, selling virtual goods, providing services, and so on. Advertising was one of the most common ways to make money. One could place advertisements on their own website to attract advertisers to place advertisements to earn income. The sale of virtual goods was to earn income by selling virtual items on the website. The services provided were earned by providing actual services on their own websites. For cash flow, you can learn more methods and techniques by learning some online marketing courses or searching for relevant courses and resources online. At the same time, he also needed to constantly understand the market and user changes to adjust his own cash flow strategy in order to obtain better results and benefits.
What is a good cash flow story?
A good cash flow story is one where a company has a consistent inflow of cash from its core operations. For example, a popular coffee shop. It receives cash daily from customers buying coffee. This cash is used to pay for supplies like coffee beans, milk, and to cover staff salaries. If there's extra cash left after these expenses, it can be used for expansion, like opening a new branch or upgrading the equipment. This kind of positive and stable cash flow cycle is a good cash flow story.
How to write a cash flow document?
The money-earning copy referred to the promotional copy of the novel, which was designed to attract readers to read and buy the novel in physical form or online. There are a few points to note when writing a cash copy: 1. highlight the novel's characteristics and highlights. You can briefly introduce the plot, main characters, and theme of the novel to make the reader interested in the novel. 2. emphasize the commercial value of the novel. It could explain the novel's market prospects, audience, revenue model, and so on, allowing readers to understand the novel's commercial potential. 3. Prominent the selling point of the novel. It could be used to highlight the novel's personal characteristics such as genre, theme, style, etc. to attract readers to buy according to their interests, hobbies, reading needs, etc. 4. Use vivid language and figurative metaphor to increase the legibility and attractiveness of the copy. 5. The copy should be concise and clear, avoiding being too long and cumbersome, so that the reader can quickly understand the main content and characteristics of the novel. 6. You can add contact information at the end of the copy to make it easier for readers to contact and purchase. A good money-selling proposal needed to highlight the novel's commercial value and personal characteristics to attract readers to read and buy. At the same time, it had to be concise and clear so that readers could quickly understand the main content of the novel.