# 14.3 Format of the Statement of Cash Flows ## Indirect vs Direct Method ![](https://i.imgur.com/OXueCo7.png) --- ## Why Indirect Method ![](https://i.imgur.com/eUIVAOp.png) --- ## 3 Sources Preparing the Statement of Cash Flows ![](https://i.imgur.com/FO5Tn56.png) --- ## Relationship Activities and Statement ![](https://i.imgur.com/7kJPmlc.png) ![](https://i.imgur.com/KNxqE12.png) ![](https://i.imgur.com/yJrDW7Q.png) - Investing 只有少量在 Current Assets - Financing 只有少量在 Current Liabilities --- ## 4 Steps to Preparing the Statement of Cash Flows #### 1. Operating ![](https://i.imgur.com/5C1qbFH.png) #### 2. Investing and Financing ![](https://i.imgur.com/buv2sMH.png) #### 3. Check Different the Beginning and the End ![](https://i.imgur.com/aSyjx49.png) #### 4. Note Non-Cash Activities ![](https://i.imgur.com/j3ZqgOi.png) --- ## Tips for Preparing the Statement of Cash Flows ![](https://i.imgur.com/OBPtpcd.png) - 注意年份欄位，新舊年份的位置不一定在左右 - 先把Cash欄位圈起來，原因其二 >==三類活動的現金流 = Cash 淨變化量== >==先把 Cash 隔開==避免誤用，三類活動都邊寫完後才會用到 ![](https://i.imgur.com/YZs30Es.png) ![](https://i.imgur.com/JBSt3PG.png)