Análisis de balance

The cash flow statement is a statement (report) of flows (both in and out of the business) of cash.

Statement of Cash Flows A statement of cash flows is a financial statement which summarizes cash transactions of a business during a given accounting period and classifies them under three heads, namely, cash flows from operating, investing and financing activities. It shows how cash moved during the period by indicating whether a particular line item is a cash in-flow or a cash out-flow. The term cash as used in the statement of cash flows refers to both cash and cash equivalents. Cash flow statement provides relevant information in assessing a company's liquidity, quality of earnings and solvency. Sections As stated above, a statement of cash flows comprises of three sections:


As stated above, Cash flows from financing activities are the cash flows related to transactions with stockholders and creditors such as issuance of share capital, purchase of treasury stock, dividend payments etc.
Cash Flows From or Used By Operations
The "Cash Flows From or Used By Operations" section includes cash adjustments to gross revenue for a variety of operating activities, such as changes in the balances of current assets and liabilities. If the adjusted total is positive, it is labeled "Cash From Operations"; if the total is negative, it is labeled "Cash Used By Operations." For example, Pretty Petals flower shop receives a customer payment on a credit sale of $10,000. The cash flow statement will report the amount, along with other customer payments, in the "Cash Flows From Operations" section as the line item “Cash Received From Customers.”
Cash Flows From or Used By Investing Activities
The "Cash Flows From or Used By Investing Activities" section includes cash adjustments from changes in long-term asset accounts, such as land and property, plant and equipment. If this section has a net positive balance, it is labeled "Cash Flows From Investing Activities"; if the balance is negative, it is labeled "Cash Flows Used By Investing Activities." Pretty Petals purchases a new delivery truck for $15,000 cash. The effect of the long-term asset purchase is reported in the "Cash Flows Used By Investing Activities" as a line item “Cash Payment for Delivery Truck Purchase.”
Cash Flows From or Used By Financing Activities
Los índices se mostrarán automáticamente después de pinchar en "Calcular".

ANÁLISIS DE BALANCE
Empresa:
Balance General y Estado de Resultados FLUXO DE CAIXA
Fiscal Year Ejercicio
Ativo  Operating Activities
Cash & Cash equivalents  Net Sales
Accounts Receivable (net)  Accounts Receivable (+-)
Inventory  Cost of Goods Sold
Prepaid expenses  Accounts payable (+-)
Other op. accounts  Inventory (+-)
Investments  Other Op. Asset (+-)
Other no Op account  Other Op. Liabilities (+-)
Property, Plant & Equipment (net)  Operational Expenses
Intangible assets (net)  Income tax
Total Asset  Net Cash Op. Activities
Liabilities & Stockholder Equity  Investing Activities
Bank Loans Payable  Investments
Accounts payable  Plant & Equipment
Accruals  Intangibles account
Dividends  Other Investment account
Income tax  Net cash Inv. Activities
Other op. liabilities  Financing Activities
Other No Op. liabilities  Common Stock
Common Stock  Banks Loan
Retained Earnings  Dividends paid
Legal reserves and others  Other acconts financing
Total Liabilities and Equity  Op. Expenses/Income
Income Statement   Extra Income/Expenses
Net Sales  Net Income
Cost of Good Sold  Vendas
Operating expenses  Vendas
Provision for bad clients  Vendas
Depreciation and Amortization  Vendas
Income Taxes Expense  Vendas
Other Op. Revenue/Expenses  Vendas
Other N.Op. Revenue/Expenses  Vendas
Net Income  Vendas
Cuentas por cobrar (neta)  Vendas
Cuentas por cobrar (neta)  Vendas
Cuentas por cobrar (neta)  Vendas
Impuesto sobre la renta
Gastos no operacionales
Ingresos no operacionales
Beneficio neto

Nota: Esta calculadora tiene solamente fines educativos. No nos hacemos responsables por cualesquier de los daños, decurrentes de su uso.









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// anafin _en lastmod 14-10/2012 function CalcInt(form, button) {calculate(form); return; } function Preformat( sValue ) { var r , re; var s = sValue; re = /,/i; r = s.replace( re , "." ); return( r ); } function Format( sValue ) { var r , re , i; var s = sValue; re = /\./i; i = s.search( re ); r = s.replace( re , "," ); while ( i > 3 ) { i -= 3; r = r.substring( 0 , i ) + "." + r.substring( i , r.length ) } return( r ); } /*start function calculate */ function calculate(form) /*start data entry */ { var name1 = Format(form.name1.value); var Ano1 = Format(form.Ano1.value); var Ano2 = Format(form.Ano2.value); var Ano21 = Ano1; var Ano22 = Ano2; var disp1 = Preformat(form.disp1.value); var disp2 = Preformat(form.disp2.value); var Rec1 = Preformat(form.Rec1.value); var Rec2 = Preformat(form.Rec2.value); var estoque1 = Preformat(form.estoque1.value); var estoque2 = Preformat(form.estoque2.value); var outras1 = Preformat(form.outras1.value); var outras2 = Preformat(form.outras2.value); var ARLP1 = Preformat(form.ARLP1.value); var ARLP2 = Preformat(form.ARLP2.value); var AP1 = Preformat(form.AP1.value); var AP2 = Preformat(form.AP2.value); var AP2 = Preformat(form.AP2.value); var banco1 = Preformat(form.banco1.value); var banco2 = Preformat(form.banco2.value); var fornec1 = Preformat(form.fornec1.value); var fornec2 = Preformat(form.fornec2.value); var ECP1 = Preformat(form.ECP1.value); var ECP2 = Preformat(form.ECP2.value); var ELP1 = Preformat(form.ELP1.value); var ELP2 = Preformat(form.ELP2.value); var PL1 = Preformat(form.PL1.value); var PL2 = Preformat(form.PL2.value); var venda1 = Preformat(form.venda1.value); var venda2 = Preformat(form.venda2.value); var CMV1 = Preformat(form.CMV1.value); var CMV2 = Preformat(form.CMV2.value); var Desp1 = Preformat(form.Desp1.value); var Desp2 = Preformat(form.Desp2.value); var DF1 = Preformat(form.DF1.value); var DF2 = Preformat(form.DF2.value); var IR1 = Preformat(form.IR1.value); var IR2 = Preformat(form.IR2.value); var LL1 = Preformat(form.LL1.value); var LL2 = Preformat(form.LL2.value); /*end data entry */ /*start if and or condition */ if((form.disp1.value == null || form.disp1.length == 0) ) { alert("Incomplete data"); return; } /*End if and or condition */ /*start formula */ { var AC1=(1*disp1)+(1*Rec1)+(1*estoque1)+(1*outras1); var AC2=(1*disp2)+(1*Rec2)+(1*estoque2)+(1*outras2); var PC1=(1*banco1)+(1*fornec1)+(1*ECP1); var PC2=(1*banco2)+(1*fornec2)+(1*ECP2); var CCL1=AC1-PC1; var CCL2=AC2-PC2; var AT1=(1*AC1)+(1*ARLP1)+(1*AP1); var AT2=(1*AC2)+(1*ARLP2)+(1*AP2); var ET1=(1*PC1)+(1*ELP1); var ET2=(1*PC2)+(1*ELP2); var PT1=(1*PC1)+(1*ELP1)+(1*PL1); var PT2=(1*PC2)+(1*ELP2)+(1*PL2); var D1=AT1-PT1; var D2=AT2-PT2; var LC1=AC1/PC1; var LC2=AC2/PC2; var LS1=(AC1 - estoque1)/PC1; var LS2=(AC2 - estoque2)/PC2; var PMC1=Math.round(((Rec1*360)/venda1)*10)/10; var PMC2=Math.round(((Rec2*360)/venda2)*10)/10; var PME1=Math.round(((estoque1*360)/CMV1)*10)/10; var PME2=Math.round(((estoque2*360)/CMV2)*10)/10; var Giroativo1=Math.round((venda1/AT1*10))/10; var Giroativo2=Math.round((venda2/AT2*10))/10; var Endterc1=Math.round(((ET1/AT1)*100)*10)/10; var Endterc2=Math.round(((ET2/AT2)*100)*10)/10; var Lev1 =Math.round((ET1/PL1)*10)/10; var Lev2 =Math.round((ET2/PL2)*10)/10; var MB1 =Math.round(((venda1-CMV1)/venda1)*100*10)/10; var MB2 =Math.round(((venda2-CMV2)/venda2)*100*10)/10; var MO1=Math.round((((venda1-CMV1-Desp1)/venda1)*100)*10)/10; var MO2=Math.round((((venda2-CMV2-Desp2)/venda2)*100)*10)/10; var MOL1=Math.round(((LL1/venda1)*100)*10)/10; var MOL2=Math.round(((LL2/venda2)*100)*10)/10; var Roi1=Math.round(((LL1/AT1)*100)*10)/10; var Roi2=Math.round(((LL2/AT2)*100)*10)/10; var RPL1=Math.round(((LL1/PL1)*100)*10)/10; var RPL2=Math.round(((LL2/PL2)*100)*10)/10; var DT1=(1*CMV1)+(1*Desp1)+(1*DF1)+(1*IR1) var DT2=(1*CMV2)+(1*Desp2)+(1*DF2)+(1*IR2) var ll1=(venda1-DT1) var ll2=(venda2-DT2) /*start conditions */ if( (AT1!=PT1) ||(AT2!=PT2) ) {alert("Inconsistent data! The asset is different from liabilities plus net worth. See the difference in the balance OK "); } if( (LL1!=ll1) || (LL2!=ll2) ) {alert("Inconsistent data! Check the profit and loss accounts "); } /*End conditions */ } /*End formula */ /* Stat print formula result */ CCL1=Math.round( CCL1*100)/100; {form.CCL1.value= CCL1}; CCL2=Math.round( CCL2*100)/100; {form. CCL2.value= CCL2} ; LC1=Math.round(LC1*100)/100; {form.LC1.value=LC1} ; LC2=Math.round(LC2*100)/100; {form.LC2.value=LC2} ; LS1=Math.round(LS1*100)/100; {form.LS1.value=LS1} ; LS2=Math.round(LS2*100)/100; {form.LS2.value=LS2} ; PMC1=Math.round(PMC1*100)/100; {form.PMC1.value=PMC1} ; PMC2=Math.round(PMC2*100)/100; {form.PMC2.value=PMC2} ; PME1=Math.round(PME1*100)/100; {form.PME1.value=PME1} ; PME2=Math.round(PME2*100)/100; {form.PME2.value=PME2} ; Giroativo1=Math.round(Giroativo1*100)/100; {form.Giroativo1.value=Giroativo1} ; Giroativo2=Math.round(Giroativo2*100)/100; {form.Giroativo2.value=Giroativo2} ; Endterc1=Math.round(Endterc1*100)/100; {form.Endterc1.value=Endterc1} ; Endterc2=Math.round(Endterc2*100)/100; {form.Endterc2.value=Endterc2} ; Lev1=Math.round(Lev1*100)/100; {form.Lev1.value=Lev1} ; Lev2=Math.round(Lev2*100)/100; {form.Lev2.value=Lev2} ; MB1=Math.round(MB1*100)/100; {form.MB1.value=MB1} ; MB2=Math.round(MB2*100)/100; {form.MB2.value=MB2} ; MO1=Math.round(MO1*100)/100; {form.MO1.value=MO1} ; MO2=Math.round(MO2*100)/100; {form.MO2.value=MO2} ; MOL1=Math.round(MOL1*100)/100; {form.MOL1.value=MOL1} ; MOL2=Math.round(MOL2*100)/100; {form.MOL2.value=MOL2} ; Roi1=Math.round(Roi1*100)/100; {form.Roi1.value=Roi1} ; Roi2=Math.round(Roi2*100)/100; {form.Roi2.value=Roi2} ; RPL1=Math.round(RPL1*100)/100; {form.RPL1.value=RPL1} ; RPL2=Math.round(RPL2*100)/100; {form.RPL2.value=RPL2} ; D1=Math.round(D1*100)/100; {form.D1.value=D1} ; D2=Math.round(D2*100)/100; {form.D2.value=D2} ; PL1=Math.round(PL1*100)/100; {form.PL1.value=nw1} ; PL2=Math.round(PL2*100)/100; {form.PL2.value=nw2} ; return; } /* End function calculate */