1. (Sources and Uses of Funds) (Flow of Funds Statement)
第十章 償債能力分析—現金流動表
Repayment Analysis : The Cash Flow Statement
(Sources and Uses of Funds)
(Flow of Funds Statement)
-summarizes all cash transactions affecting the business during a given period

5. Total cash inflows (sources of cash) = total cash outflows (uses of cash)
Cash inflow – cash outflow – family living expenses and income taxes
= cash surplus or deficit
Cash transactions: Cash surplus or deficit + beginning cash balance – debt repayment + new debt added = ending cash balance
Credit transactions: beginning loan balance – debt repaid + new debt added = ending loan balance

6. • Coordination of Financial Statements