46 4: Picturing Financial Problems
$Q\FDVKIORZH[DPSOHFDQEHUHSUHVHQWHGE\DFDVKIORZGLDJUDP$V
\RXGUDZDFDVKIORZGLDJUDPLGHQWLI\ZKDWLVNQRZQDQGXQNQRZQ
DERXWWKHWUDQVDFWLRQ
7LPHLVUHSUHVHQWHGE\DKRUL]RQWDOOLQHGLYLGHGLQWRUHJXODUWLPHSHULRGV
&DVKIORZVDUHSODFHGRQWKHKRUL]RQWDOOLQHZKHQWKH\RFFXU:KHUHQR
DUURZVDUHGUDZQQRFDVKIORZVRFFXU
Signs of Cash Flows
,QFDVKIORZGLDJUDPVPRQH\LQYHVWHGLVVKRZQDVQHJDWLYHDQGPRQH\
ZLWKGUDZQLVVKRZQDVSRVLWLYH&DVKIORZLQJRXWLVQHJDWLYHFDVKIORZLQJ
LQLVSRVLWLYH
)RUH[DPSOHIURPWKHOHQGHU·VSHUVSHFWLYHFDVKIORZVWRFXVWRPHUVIRU
ORDQVDUHUHSUHVHQWHGDVQHJDWLYH/LNHZLVHZKHQDOHQGHUUHFHLYHVPRQH\
IURPFXVWRPHUVFDVKIORZVDUHUHSUHVHQWHGDVSRVLWLYH,QFRQWUDVWIURP
WKHERUURZHU·VSHUVSHFWLYHFDVKERUURZHGLVSRVLWLYHZKLOHFDVKSDLG
EDFNLVQHJDWLYH
10B.book Page 46 Wednesday, June 21, 2000 5:19 PM