Cash Flow Statement
The cash flow statement is a financial report required by the China Ministry of Finance. It reflects the sources and uses of money in an accounting period for an enterprise.
The cash flow statement analyzes the financial status of an enterprise in cash or the corresponding equivalent as follows:
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Operating activities
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Investing activities
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Financing activities
The cash flow statement is defined in Oracle Hyperion and includes two parts: the main statement and the supplemental statement. The main statement includes information about the cash inflow and outflow generated by the operating activities, investing activities, and financing activities. In the supplementary statement, you define the account assignments for the corresponding lines and the formulas to calculate the values in the rows and columns.
The cash flow statement functionality lets you define and export the Cash Flow Statement and is based on balance segment values. It covers the related cash flow businesses, including general ledger and subledgers.
In the primary ledger, the cash flow statement solution adds a new cash flow segment for the chart of accounts. The cash flow items are collected by the amount of the accounting lines.
Before collecting and generating the cash flow statement, define cash flow item segment in the chart of accounts. Use the Local Use segment qualifier available in Oracle Fusion General Ledger. This segment qualifier is used to identify the cash flow segment. Assign one segment in the chart of account as Local Use. In addition, use the Standard Accrual for China subledger accounting method defined in Oracle Fusion Subledger Accounting.
Complete these daily transactions before generating the cash flow statement:
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General Ledger transactions
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Intercompany transactions
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Subledger transactions
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Receivables Transactions
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Payables Transactions