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# System prepended metadata

title: '14.4.1 Step 1: Operating Activities'

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# 14.4.1 Step 1: Operating Activities
![](https://i.imgur.com/y3jWBDF.png)
![](https://i.imgur.com/5FJSQfU.png)
![](https://i.imgur.com/lmcFOzt.png)

## *Add back non-cash expenses(depreciation, amortization, or bad debt expense)*

>![](https://i.imgur.com/codGcZg.png)

## *Ddduct gains and add losses from disposal of long-term assets*

>![](https://i.imgur.com/3z69F9w.png)
>![](https://i.imgur.com/r8dm0VP.png)

## *Changes in non-cash current asset and current liability accounts*
> #### 調整 Current Assets
>![](https://i.imgur.com/Em6pZWY.png)
>![](https://i.imgur.com/F8VPNfo.png)
>![](https://i.imgur.com/JoVktt4.png)
>![](https://i.imgur.com/Djro7CF.png)
>
>>Assets增加 $\rightarrow$ 花錢買的，扣回去
>>Assets減少 $\rightarrow$ 加回來
> 
>![](https://i.imgur.com/dCsBj83.png)
>![](https://i.imgur.com/AdoBFlo.png)
>>Current Assets 調整完成
>
> ---
>
>調整 Current Liability
>![](https://i.imgur.com/vjMCqUd.png)
>>跟 Curretn Assets顛倒
>>Payable增加 $\rightarrow$ 沒花那麼多錢，加回去
>>Payable減少 $\rightarrow$ 花錢還債，扣掉
>
>![](https://i.imgur.com/RqO710u.png)
>![](https://i.imgur.com/f1doxEC.png)
>>Current Liability 調整完成

淨利是 145,000
從營業活動上獲得的現金流入是 172,000
>現金績效較好，通常是 Depreciation 太高
>ex. TSMC

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## Summary
![](https://i.imgur.com/sWZJnKA.png)

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## Review
![](https://i.imgur.com/VFx1UiQ.png)
![](https://i.imgur.com/ppEgyuN.png)