ch酒店財務(wù)報表

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i區(qū)n頌Ac爬co貢un萍ts川R樂ec弓ei錫va隨bl熱eor苦–確in算cr鉆ea碰se販i綢n橡Ac蝦co榮un酷t(yī)s堵R惠ec皺ei輕va守bl找eFo率r歇ex造am烤pl第e纖2:A仙re鋪st眨au赴ra英nt腹c年om丈pa北ny法h混as電p跑ay血ro歐ll辨e通xp胖en滲se剃o怒f伏$1充0,拉00貴0邪an掘d苦du許ri靈ng襪t室he拆s移am煙e節(jié)ye邁ar形t脹ha紡t住Ac鄰cr協(xié)ue總d邁Pa廚yr販ol偏l帖in手cr碗ea胳se示d螞by甩$疑5,艙00吸0.僻W尋ha纖t番wa筐s惹th望e紀(jì)to隱ta叫l(wèi)餃of言C寒a(chǎn)s覽h鞏di掛sb含ur溝se歷me消nt污f職or摟p熟ay顏ro舌l(xiāng)l線e見xp蝦en窗se俯?Di葛re爪ct誦M驗(yàn)et妻ho拿dsDi墻re茄ct然M行et細(xì)ho廉dsFo報r拖ex貝am稀pl底e:Ca叨sh翠d逆is符bu圣rs漠em尤en內(nèi)t浙fo悶r哭pa伯yr伶ol才l劫ex控pe亡ns輩e=鋪pa征yr漏ol嬸l決ex票pe魄ns傷e罩–尊in勸cr演ea澤se熊i倚n譽(yù)Ac棟cr損ue梢d精Pa零yr僅ol旅lor維+癢d嫩ec六re安as沉e引in償A壩cc遙ru舅ed駱P霸ay邀ro侮llOperatingActivitiescashflowsformoperatingactivitiescashreceiptsfromsales30000interestanddividendsreceived5000total35000Cashdisbursementsfor:payroll10000purchasesofinventory10000otherexpense2000interestexpense2000incometaxes100010000netcashflowfromoperatingactivities10000In潮di詠re摸ct執(zhí)M醬et尺h(yuǎn)o己dsMo泛st樹h松ot雷el睛u居se擱t皮he蓋i稠nd她ir點(diǎn)ec件t拾me桃th艘od壤b臺ec建au可se替t言he鉤i歪nf改or疤ma什ti因on狡n坑ee憤de鈴d駐to鑒p頑re容pa壘re興i當(dāng)t槐is障m萌or襯ere掉ad俱il殖y響av棄ai付la數(shù)bl析eth雞an亭t遍ha玻t橫ne虧ed盡ed之f乏or術(shù)u軌si者ng杠t船he宅d羊ir軋ec錫t霜me稼th揭od返.Th講e印in仇di繡re認(rèn)ct躍m然et溜ho霉d策fo億r沿de準(zhǔn)te蔑rm淺in輪in嘆g兩ne友t除ca煤sh作f巷lo凡ws梅f觀ro普m黑op頂er廁at既io圓ns盯s惰ta抄rt猛s杯wi陜thne緞t微in遙co濁me夸.4.匪P剛re庫pa吳ri房誠ng豈t可he圈S街CFPreparingtheSCFIncomeStatementThestatementofretainedearningsTwosuccessivebalancesheetsfromthebeginningandendoftheaccountingperiodst紗ep村sDeterminethenetcashflowsfromoperatingactivitiesDeterminethenetcashflowsfrominvestingactivitiesDeterminethenetcashflowsfromfinancingactivitiesPresentthecashflowbyactivityontheSCFFr擊om拜t晝he藝T榆ex乳tb牛oo肅kEx介am士pl妻e脂1:修P1枯85Ex坦am辱pl療e健2:通P銅18攀9Ex膊am姜pl夠e妙3:帶P中19存4Ex筆am痕pl番e激4:巾p瘦19舒6Ru額le息s椒fo矛r束ac爬co員un召ti辛ng芬f逝or邊c起ha拿ng文es亞i霉n鵲cu控rr員en塔t酬ac悠co纏un歇ts1Adecreaseinacurrentassetisaddedtonetincome2Anincreaseinacurrentassetisdeductedfromnetincome3Adecreaseinacurrentliabilitiesisdeductedfromnetincome4AnincreaseinacurrentliabilityisaddedtonetincomeCa源se貫s:測S燈am貌pl緞e愁I(lǐng)n滑nSampleInnBalanceSheet(12/31,2008and12/31,2009)Assets20082009Currentassetscash500010000Accountsreceivable3000026000Inventory1000012000total4500048000Investments50000300000PropertyandEquipment:land200000200000Building1000000010000000equipment10000001100000Less:Accumulateddepreciation(5000000)5500000total62000005800000Totalassets62950006148000SampleInnBalanceSheet(12/31,2008and12/31,2009)Liabilitiesandowner’sequity20082009Currentliabilitiesaccountspayable60006500Accruedpayroll40004500Incometaxespayable70006000Dividendspayable1000015000total2700032000Long-termdebt45000003750000Owner’sequity:capitalstock10000001250000retainedearnings7680001116000total17680002366000TotalLiabilitiesandowner’sequity62950006148000Ca腥se疊s:矛S字am環(huán)pl滲e南In斬nSampleInnCondensedincomestatementandstatementofretainedearningsFortheyearended12/31,2009sales7000000Costofgoodssold1000000Payrollexpenses2450000Otheroperatingexpenses2400000Incometaxes250000Depreciationexpense500000Gainonthesaleofinvestments100000Netincome500000Retainedearnings-12/31,2008768000Dividendsdeclared152000Retainedearnings-12/31,20091116000Ca河se律s:勁S鑰am如pl爐e淚In促nOt從he逗r鋸in分fo薦rm捕at嶄io伯n包fr辟om圍s吸ta幕te爬m(xù)e燦nt協(xié)o均f貢re君ta茂in碰ed些e牢ar刑ni滲ng餡s1.犯n檔o窮pr婚op小er合ty圾a卻nd臨e錢qu堪ip抓me就nt市w固er賭e真di述sp燙os水ed橋o攏f拿du清ri漢ng角2繳00鼓9;2.秤i竭nv自es毅tm織en屋t狼an統(tǒng)d麻eq厘ui脆pm鋼en關(guān)t掙pu畝rc而ha禾se苗s載du喂ri苦ng餃2眠00墊9賢we慰re眼m啟ad仆e蓋wi妨th軍c跟as殊h.掠N腰o器fu僚nd瓜s事we央re概b殿or墳ro礎(chǔ)we良d.3.羊i歐nv警es括tm旗en副ts膛c組os認(rèn)ti矩ng影5概00架00皂w助er孟e史so非ld廚f挑or嗓1亭50朵00普0,溜r強(qiáng)es鉗ul減ti醒ng托i械n擔(dān)a雪10依00己00每g磁ai嚼n啄on誼t友he尿s女a(chǎn)l冬e緊of忽i屠nv乖es我tm頂en伶ts艷d飯ur略in賭g袖20爭094.煌l灘on漁g-頌te扎rm恒d倘eb族t衫of喜2卵50弟00貿(mào)0寺wa技s渴co掏nv戒er籌te副d斬to闖c糖ap裝it駕al值s臉to幣ck毛i千n準(zhǔn)a凱no訂n-潛ca抖sh購t左ra誘ns煤ac俱ti娛on貼d惜ur苗in浸g淹20卸09湊.冠no潮o周th柱er唱c冒ap傭it笛a(bǔ)l嗽s歌to好ck淚w智as壺i襲ss泳ue匠d,靜a桿nd竊t煤he屬re綢w劃er納e坐no云r獻(xiàn)ep駐ur燭ch朵as推es過o爆f促ca古pi倘ta交l海st晉oc躍k.5.找i遮nt阻er布es假t膽ex肝pe碧ns梯e報pa賊id螺d友ur轉(zhuǎn)in由g賤th寺e碼ye望ar肺t權(quán)ot青al挑ed轉(zhuǎn)4格00余00心0.St毅ep襲1辮:D栗et舍er望mi菊ni括ng外n怖et摩c籌as值h叫fl健ow奏s公fr考o(jì)m殺o徹pe云ra足ti法ng革a蓄ct求iv患it滿ie叨sNetcashflowsfromoperatingactivities:Netincome500000AdjustmentstoreconcilenetincometoNetcashflowsfromoperatingactivities:Depreciationexpense500000Gainonsaleofinvestments(100000)partialnetcashflowsfromoperatingactivities900000St瘡ep舒2：ad數(shù)ju比st統(tǒng)me令nt邪i升nc才lu患de覺s饞ch念an抖ge倘s鞏in脊c陪ur舒re趨nt盈a膚cc療ou臂nt刮s丸fr賣om辯t坐he棒b郊al獻(xiàn)an柴ce良s瘋he累etBalances—December31account20082009ChangeinaccountsbalanceCurrentassets:accountsreceivable30000260004000(dec.)inventory10000120002000(inc.)CurrentliabilitiesAccountspayable600065000500(inc.)Accruedpayroll400045000500(inc.)Incometaxespayable700060001000(dec.)Netcashflowsfromoperatingactivities:Netincome500000Adjustmentstoreconcilenetincometonetcashflowsfromoperatingactivities:depreciationexpense500000gainonsaleofinvestments(100000)decreaseinaccountsreceivable4000increaseininventory(2000)increaseinaccountspayable500increaseinaccruedpayroll500decreaseinincometaxespayable(1000)402000Netcashflowsfromoperatingactivities902000St梢ep稠2耍:D園et版er校mi甲ni魯ng袖n蚊et械c孩as劫h包fl呆ow敏s站fr濕om介i竿nv峰es挺ti水ng壯a(bǔ)裝ct粱iv拆it型ie堆sNetcashflowsfrominvestingactivities:Proceedsfromsaleofinvestments150000Purchaseofinvestments(300000)Purchaseofequipment(100000)Netcashflowsfrominvestingactivities(250000)St太ep有3恐:D細(xì)et脖er春mi泳ni你ng寇n跟et祝c兆as省h夾fl神ow遺s月fr席om般f胸in圈an樂ci梨ng傲a嚷ct促iv膀it佳ie唇sNetcashflowfromfinancingactivities:paymentoflong-termdebt500,000paymentofcashdividends147,000Netcashflowfromfinancingactivities647,000St贊ep凈4滾:粘Pr裕es毛en凳ti躺ng魔c漸as臥h蝕fl跨ow孩s曬by涉a深ct筍iv輩it飼ie燙s礦on銹t花he尿S揪CFOperatingactivitiesprovidedcash902,000Investingactivitiesusedcash(250,000)Financingactivitiesusedcash(647,000)Total5,000netincome500,000depreciation500,000gainonsaleforinvestments(100,000)decreaseinaccountsreceivable4000increaseininventory(2000)increaseinaccountspayable500increaseinaccruedpayroll500decreaseinincometaxespayable(1000)