大家都知道，ACCA考试是英国的财会证书考试，是适应国际会计准则的证书考试。要想在财会专业有更好的发展，ACCA证书成为人们追捧的对象。那么，怎么去理解ACCA考试STATEMENT OF CASH FLOW的内容？
ACCA考试是财会行业含金量比较高的证书，是能够让学员掌握到更多财会知识的证书。要想更顺利的拿到ACCA证书，学员需要对知识点进行学习、理解并掌握才可以。ACCA考试STATEMENT OF CASH FLOW的内容是学员要掌握的知识点，相对来说并不算很难。
1、Profit and Cash
Statement of comprehensive income
Statement of cash flow
2、Cash flow items
Cash and cash equivalents
3、Operating activities Revenue providing activities
Revenue providing activities
4、Investing activities
This section shows the extent to whkh expenditures have been made for resources intended to generate future income and cash flows.
Acquisition and disposal or long-term assets.
Investments together with returns received in cash from investments.eg dividends and interest.
5、Financinig activities
Financing cash flows comprise receipts from or repayments to external providers of finance in respect of principal amount of finance.
Changes in the size and composition of the equity capital and borrovdng of the enterprise.
6、Direct methods
Major classes of gross cash receipts and gross cash payments are disclosed
7、Indirect methods
Definition:Net profit or loss t$ adjusted for the effects of transactions of non -cash nature,any deferrals or accruals of past or future operating cash receipts or payments.and items of income or expense associated with investing or financing CMh flows.
Net cash flow from operating activities is determined by adjusting net profit or loss for the effects of.
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