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CFI

TM

Accounting Factsheet

OPENING BALANCE SHEET INCOME STATEMENT CASH FLOW STATEMENT CLOSING BALANCE SHEET

Assets Revenue Operating profit Assets


+ Cash & cash equivalents - Cost of sales + Depreciation/Amortization + Cash & cash equivalents
+ Inventory = Gross profit + Other non-cash charges + Inventory
+ Accounts receivable - Increase in inventory + Accounts receivable
- SG&A expenses
+ Plant, property & equipment - Increase in a/c receivable + Plant, property & equipment
+ Other income
+ Intangible assets + Increase in a/c payable + Intangible assets
- Other expenses
+ Others = Operating cash flow + Others
= Total assets (A) = Earnings before interest & taxes = Total assets (A)
- Net interest paid
+ Interest income
- Tax paid
Liabilities - Interest expenses Liabilities (B)
= Net operating cash flow
+ Accounts payable + Accounts payable
= Earnings before taxes - Capital expenditure
+ Short-term debt + Short-term debt
- Tax - Dividends
+ Long-term debt + Long-term debt
= Net income ± Change in equity
+ Others + Others
- Dividends ± Change in debt
= Total liabilities (B) = Total liabilities
= Change in cash & cash equiv.
Shareholders’ equity (C) [A=B+C) = Retained earnings Shareholders’ equity (C) [A=B+C]

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