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【正文】 SE A T R A VE L, I N C .St at em en t o f C ash Fl ow sM ont h End ed A pri l 30 , 2001C ash f l o w s f rom operat i ng act i v i t i es :C ol l ect i ons f r o m cust o m e r s $ 6, 500Pay m ent s t o suppl i er s and em pl oy ees ( 3, 100 ) N et cash i n f l ow f r o m ope r at i n g act i v i t i es 3, 400C ash f l o w s f rom i nv est i ng act i v i t i e s:Acq ui sit i on o f l and $( 40, 000 )Sal e o f l and 22 , 000 N et cash ou t f l ow f r o m i nv est i n g ac t i v i t i es ( 18, 000 )C ash f l o w s f rom f i nancing act i v i t i es :I ss uance ( sale ) o f s t oc k $ 50 , 000Pay m ent o f di v i dends ( 2 , 100) N et cash i n f l ow f r o m f i nanci ng ac t i v i t i es 47, 900N et i ncr ease i n ca sh $ 33, 300C ash bal ance, April 1, 2001 0C ash bal ance, April 30, 2001 $ 33, 300? Operating activities – Companies operate by buying goods and services, which are sold to customers ? Investing Activities – Companies invest in longterm assets that are used to run the business ? Financing Activities – Companies finance themselves by issuing stock and borrowing money STATEMENT OF CASH FLOWS RELATIONSHIPS AMONG THE FINANCIAL STATEMENTS AI R amp。 SE A T R A VE L, I N C .St at em en t o f R e t ai ned Earn i ngsM ont h End ed A pri l 30 , 2001R et ai ned earni ngs , A pri l 1 , 200 1 $ 0A d d: N et i nco m e f or t he m on t h 5 , 800$5, 800Less: D i v i dends ( 2 , 100 )R et ai ned Ea rni ngs , A pri l 30 , 2001 $3, 700BALANCE SHEET ? The balance sheet (statement of financial position) reports the pany’s assets, liabilities, and owners’ equity A I R amp。 SE A T R A VE L, I N C .I nco m e Sta t emen tM onth En ded A pri l 30 , 200 1R ev enu e:Se r v i ce r ev enu e $8,500Ex pen ses:Sa l ar y ex pen se $1,200R ent ex pen se 1 , 100U t i l i t i es 400T o t al ex pen ses 2 , 700N et I nco m e $5,800AI R amp。CHAPTER 1 The Financial Statements ACCOUNTING THE BASIS OF DECISION MAKING ? Accounting is the “l(fā)anguage of business” ? Accounting is the information system that – Measures business activities – Processes that information into reports – Communicates the results to decision makers THE ACCOUNTING SYSTEM: THE FLOW OF INFORMATION 1. People make decisions 2. Business transactions occur 3. Businesses prepare reports to show the results of their operations ACCOUNTING VS. BOOKKEEPING ? Bookkeeping is the procedural element of accounting that processes the accounting data ? Individuals ? Businesses ? Investors and Creditors ? Government Regulatory Agencies ? Taxing Authorities ? Nonprofit Organizations DECISION MAKERS WHO USE ACCOUNTING INFORMATION ? Financial accounting provides information to managers and people

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