What Is Net Cash Flow from Operating Activities?

The difficulty in compiling the cash flow statement is to determine the net cash flow from operating activities. Since financing activities and investment activities are relatively small in corporate business and financial data is easy to obtain, the cash flow items for these two activities are easy to fill out It is easy to ensure that the net cash flow results of these two activities are correct, so that the net cash flow generated from operating activities calculated according to this formula is also easy to ensure correct.

Net cash flow from operating activities

The difficulty in compiling the cash flow statement is to determine the net cash flow from operating activities. Since financing activities and investment activities are relatively small in corporate business and financial data is easy to obtain, the cash flow items for these two activities are easy to fill out It is easy to ensure that the net cash flow results of these two activities are correct, so that the net cash flow generated from operating activities calculated according to this formula is also easy to ensure correct.
Chinese name
Net cash flow from operating activities
Foreign name
OCF
Calculation formula
Net increase in cash and cash equivalents
Net cash flow from operating activities = Subtotal of cash inflows from operating activities-Subtotal of cash outflows from operating activities [1]
The difficulty in compiling the cash flow statement is to determine the net cash flow from operating activities. Since financing activities and investment activities are relatively small in corporate business and financial data is easy to obtain, the cash flow items for these two activities are easy to fill out It is easy to ensure that the net cash flow results of these two activities are correct, so that the net cash flow generated from operating activities calculated according to this formula is also easy to ensure correct. The result of this step calculation can verify whether the items of Net Cash Flow from Operating Activities in the main table and supplementary information are correctly filled out.

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