Traditional Culture Encyclopedia - Traditional culture - Assets belonging to cash flow are
Assets belonging to cash flow are
Business activities refer to the activities of directly producing products, selling goods or providing services, and are the main transactions and events for enterprises to obtain net income.
Two. Cash flow from investment activities
Investment activities refer to the purchase and construction of long-term assets and the investment and disposal activities excluding cash equivalents.
Among them, long-term assets refer to fixed assets, intangible assets, projects under construction, other assets and other assets with a holding period of more than one year.
Three. Cash flow from financing activities
Financing activities refer to activities that lead to changes in the scale and composition of enterprise capital and debt.
The capital mentioned here includes both paid-in capital (equity) and capital premium (equity premium); The debt mentioned here refers to foreign borrowing, including borrowing from banks, issuing bonds and repaying debts. Accounts payable, notes payable and other commercial payables are business activities, not financing activities.
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