أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Financing activities refer to those activities that fund the organisation like equity stock, preference stock, debentures, bonds, loans and the related expense of interest and dividend. A raising of the above items calls for a cash inflow hence should be added and vice-versa. Payment of interest or dividend is cash outflow and hence should be subtracted and vice-versa.
Financing activities reported on the statement of cash flows (SCF) involve changes to the long-term liabilities, stockholders' equity (sections of the balance sheet), and short-term borrowings during the period shown in the heading of SCF.
Sources of cash provided by financing activities include the borrowing of money on a short-term basis and/or long-term notes basis from a bank or other lenders, issuance of bonds payable, issuance of common stock, issuance of preferred stock, sale of treasury stock, and other increases in long-term liabilities and stockholders' equity.
Uses of cash reported in the financing activities section of SCF include repayment of short-term loans and/or long-term loans, the retirement of bonds payable, the purchase of a company's own stock, the declaration and payment of dividends, and other decreases in long-term liabilities and stockholders' equity
هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟