cash flow

Diketahui di bawah ini adalah Laporan Keuangan PT ABC PT ABC Comparatve Comparatve Saemens of Financial Positon December 31 Asses

2 014

!uip"ent

# $ 0 %0 0 0

# &'%000

A((u"ulated depre(ia)on * e!uip"ent

+2,%000-

+24%000-

nentor

30%000

20%000

A((ount e(eiable

33%000

14%000

Cah

3&%000

20%000

€ 131,000

€ 108,000

# 1 ' %0 0 0

# 14%000

etained arning

.0%000

3'%000

Bond paable

2&%000

33%000

A((ount paable

2,%000

1.%000

&%000

'%000

€ 131,000

€ 108,000

Total

2 0 13

kenaikan/penuru # 1'%000 # .%000 an--ap sem"a *# 10%000 'asiln#a *# 1,%000 positf  *# 1&%000

!"i# an$ %iabilites

hare (apital * ordinar

n(o"e ta5e paable Total

*# 4%000 *# 12%000 an--ap sem"a # $%000 'asiln#a *# 14%000 positf  # 1 %0 0 0

PT ABC &ncome Saemen For 'e (ear n$e$ December 31, )01*

ale eenue Cot o6 7ood old

# 2 4 2 %0 0 0 1 & . %0 0 0

7ro Pro8t

$&%000

9pera)ng e5pene

24%000

n(o"e 6ro" opera)on

43%000

nteret e5pene

3%000

n(o"e be6ore in(o"e ta5e

40%000

n(o"e ta5 e5pene :et n(o"e

'%000 € 3),000

&nformasi amba'an +

1; Depre(ia)on e5pene ebear # 13%300 2; Diidend de(lared and paid ebear # 20%000 3; ela"a tahun ber n(reae in a((ount paable

14%000

Cah pa"ent to upplier

€ 121,000

(; Cah pa"ent 6or opera)ng e5pene 9pera)ng e5pene

# 24%000

Dedu(t > Depre(ia)on e5pene

13%300 € 10,200

Cah pa"ent 6or opera)ng e5pene d; Cah pa"ent 6or in(o"e ta5e n(o"e ta5 e5pene

# '%000

Add > De(reae on in(o"e ta5e paable Cah pa"ent 6or in(o"e ta5e

1%000 € ,000

PT ABC Saemens of Cas' Flo/s For 'e (ear n$e$ December 31, )01*

Cah =ow 6ro" opera)ng a()i)e Cah e(eipt 6ro" (uto"er

# 223%000

Le (ah pa"ent > To upplier ?or opera)ng e5pene

# 1&1%000 10%&00

?or n(o"e ta5e

,%000

?or nteret

3%000

:et (ah proided b opera)ng a()i)e

1,3%&00 # 2,%300

Cah =ow 6ro" ine)ng a()i)e ale o6 e!uip"ent

,%&00

dari infor

Cah =ow 6ro" 8nan(ing a()i)e uan(e o6 ordinar hare

4%000

ede"p)on o6 bond

+$%000-

Pa"ent o6 diidend

+20%000-

:et (ah ued b 8nan(ing a()i)e

dari kenaikan/penurunan dari informasi tambahan

+22%000-

:et in(reae in (ah

1&%000

Cah at beginning o6 period

20%000

Cah at ending o6 period

€ 32,000

) Per'i"n-an free cas' o/

?ree Cah ?low @ Cah Proided b 9pera)ng A()i)e * Capital 5penditure * Cah Deidend Free Cas' Flo/ 4 € ),300 5 € 0 5 € )0,000 4 € ,300

nan # 1'%000 # .%000 # 10%000 # 1,%000 # 1&%000

# 4%000 # 12%000 # $%000 # 14%000 # 1%000

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