Writing

Cash Flow Statement

The following is an illustrative cash flow statement.

ABC PLC Statement of Cash Flows for the year ended 31st December,2013

Task 13

Read the sample of a cash flow statement,and work in pairs to complete the sentences by translating the parts given in Chinese.

1．Statement of cash flows presents the movement in______（现金及约当现金）over the period.

2．______（税前利润）as presented in the income statement could be used as a starting point to calculate the cash flows from operating activities.

3．Cash flow from______（投资活动）includes the movement in cash flow as a result of the purchase and sale of assets other than those which the entity primarily trades in.

4．Cash flow from financing activities includes the movement in cash flow resulting from the following：proceeds from issuance of______（股份资本），debentures & bank loans，cash outflow expended on the cost of finance and cash outflow on the repurchase of share capital and______（偿还）of debentures & loans.

5．Statement of cash flows provides important insights about the______（流动资产）and______（偿还能力）of a company which are vital for survival and growth of any organization.

Task 14

Directions:You are an accountant of Big Pear Corporation,you're required to write a cash flow statement for the year ended 31st December,2013 based on the following figures:

1．Cash and cash equivalents at the start of the year: 101,200 US dollars

2．Cash and cash equivalents at the end of the year: 58,400,000 US dollars

3．Net cash from operating activities(A): 45,000 US dollars

4．Net cash used in investing activities(B): 89,000 US dollars

5．Net cash from financing activities(C): 120,000 US dollars