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# System prepended metadata

title: 14.3 Format of the Statement of Cash Flows

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# 14.3 Format of the Statement of Cash Flows

## Indirect vs Direct Method
![](https://i.imgur.com/OXueCo7.png)

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## Why Indirect Method
![](https://i.imgur.com/eUIVAOp.png)

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## 3 Sources Preparing the Statement of Cash Flows
![](https://i.imgur.com/FO5Tn56.png)

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## 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

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## 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)

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## 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)

