wholesale superhero jewelry I have a VFP operation, which is about the production procedure of preparation of a "cash flow sheet".

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The complicated thing for your guy, you get this to ask, I think it is not you, probably you don’t want to do it
The tax collection is separated separately.
. Cash flow table main project

(1) Cash flow generated by operating activities
※ 1. Cash on sales of goods and provides labor receipts for labor = main business income Other business income tax payment (value-added tax-output tax) (the initial number of receivables-the end of the account receivable period) (the initial number of receivables receivables at the end of the receivable period) (pre-collection receivable At the end of the account period-the initial number of the pre-collection period) -The bad debt preparation of the current account-payment of the receivables of the payment-inventory product changes to the use of the order of special adjustment items to be paid Three account transfer business),

. If you borrow: accounts receivable, receivables, advance accounts, etc., the loan party is not "income and output tax". Accounts, receivables, pre -collection, etc., the debit is not a "cash" subject, and subtracted.
※ ① It has nothing to do with the recovery of bad debts ② The input tax for customers' debt to debt is not reflected here.

2, the receiving taxes and fees returned = refunded (value -added tax consumption business tax tariff income tax educational cost), etc. Cash related to operating activities = cash related to other business activities except the above -mentioned business activities

※ 4. Cash for buying goods and receiving labor payment = [Main business cost (or other expenditures) u003C That is: the amount of the current loan-inventory amount of the inventory-inventory product changes> value at the end of the inventory period-the initial value of the inventory period)] taxable payable (value-added tax-input tax) (the initial number of accounts payable-accounts payable End) (the initial number of bills payable-the end of the billing period) (the final number of the prepaid account-the initial number of the prepaid account period) the value of the inventory product changes (such as engineering) inventory commodity disk loss-the current list The cost and welfare fee of production cost, manufacturing costs-currently included in production costs, depreciation fees for manufacturing costs, and amortized large repair fees-inventory of the inventory of the inventory of the stock Treatment of special adjustments in matters,

If: if you borrow: accounts payable, payable bills, prepaid accounts, etc. (deposit and loan), the loan party is not a "cash" subject, then subtracted, if the loan: The number of accounts payable, bills payable, prepaid accounts, etc., the debit is not a "sales cost or input tax" subject, and adds it.

5, cash that pays to employees and pay for employees = production cost, manufacturing cost, management expenses, welfare costs (the initial number of wages-the end of the period) (the initial number of the benefits period- At the end of the period): When the salary and benefits of "construction projects" are existed, pay attention to whether the initial, ending, and accordance of the number of "construction projects" are included in the calculation relationship according to the following calculation. The salary paid to employees and employees in this period = (Total amount at the beginning of the period-included in the initial number of engineering periods in construction) (total amount-included in the construction of the project in construction)-(the total amount at the end of the period-included at the end of the construction of the project at the end of the construction project period Number) When the topic is given the salary and benefits included in the production cost in this period, the formula is: production cost, manufacturing costs, management expenses, wages, welfare costs (salary, salary, wages, wages, wages, wages of manufacturing costs, management expenses, and management expenses. The initial number of benefits-the end of the period)-(the initial number of wages and benefits at the beginning of the project-the end of the project at the end of the wages and welfare expenses)

※ 6. The taxes paid paid payment paid费（不包括耕地占用税及退回的增值税所得税） =所得税 主营业务税金及附加 应交税金（增值税-已交税金） 消费费 营业税 关税 土地增值税 房产税 Car and boat use tax stamp duty educational additional mineral resource compensation fee

※ 7. Other cash -related cash -related cash = expenses after removing various factors fine expenditure insurance premiums insurance premiums insurance R n
(2) Cash flow generated by investment activities

※ 8. Cash received by recovering investment (excluding interest recovered by long -term debt investment) = short -term investment recovered book Gold and income (sale, (advertising content, deleted), recovery due) principal and revenue for long -term equity investment (sale, (advertising content, deleted), expired recovery) long -term bond investment collection The principal

※ 9. Cash received from the investment income = long -term equity investment and long -term bond investment received cash dividend and interest

※ 10. disposal fixed. Asset intangible assets and other long-term assets received cash = net amount of cash received (including disaster caused fixed assets and insurance compensation received by long-term asset losses) (such as negative numbers, other payment of other investment activities Reflected cash items)

11, other cash related to investment activities = the announcement of the announcement of the announcement of the announcement when receiving the stock and bonds The interest receiving bond interest and other investment activities other than the above -mentioned investment activities

※ 12. Cash of the purchase and construction of fixed assets, intangible assets and other long -term assets The cash paid by matters (excluding fixed asset borrowing interest capitalization and financing lease lease fee, reflected in the fundraising activities)

※ 13. Cash paid by investment Short -term bond investment long -term equity investment long -term bond investment) and handling fees, commissions

14, other cash related to investment activities = cash dividends that have not been collected at the time of purchase have not yet received, and they have not yet received. By the interest payment period but not yet received, the interest of the bonds and other cash outflows related to investment activities

(3) Cash flow generated by fundraising activities

※ 15. Cash received by the absorption of investment = the issuance expenses such as the cash received by the issuance of the shares and bonds cannot reduce the audit and consultation expenses of the payment, which reflects in the "other cash related to the fundraising activities".

※ 16. Cash received by the borrowing = short -term borrowing long -term borrowing cash

※ 17. Other cash related to fundraising activities = removing The above -mentioned fundraising activities other than fundraising activities (such as cash donations)

※ 18. Cash paid by the repayment of the bonds = repayment of loan principal bond principal
n n
※ 19. Cash paid by allocating dividend, profit or paying interest = payable (cash dividend profit borrowing interest bond interest)

20, payment of other cash related to fundraising activities = removing Cash outflows related to fundraising activities other than cash beyond the cash beyond the fundraising activities (such as donation cash expenditure, financial lease lease fee)

r n1. Sales goods and provide cash received by labor services. Registered accountants can refer to the following formulas for analytical review when auditing: sales of goods and cash received by labor services (main business income other business income-do not belong to the income of sales products and provide labor services) × 1.17 receivables (Early-end-end) account receivable (early-end-end of the period) pre-collection (end-end-early period) -This receivables discount interest bad debt that received the previous period of the previous period-cash paid by the return on sale.
When this formula is used, (1) If the company sells products with zero tax rate (such as exports) and 13%low tax rate products, the impact of this factor should be removed; Bills endorsement and accounts receivable, debt restructuring, and receivables to be represented by the payment, and the formula should be removed from the formula; (3) the exchange loss (reduction: income) formed by foreign currency accounts should also be from the formula. Remove. If the data calculated by the formula method is largely different from the number of reports of the enterprise report, the enterprise should be requested to find out the reason for processing and make appropriate records in the audit work draft. Learning Accounting Forum

2. Other cash related to business activities received