挑战财务问题,为什么应收帐款和应收票据列在属于不同类别的现金流

Question

公司的现金流财务报表中, 为什么应收帐款(accounts receivable) 是列在来自运营中的现金流项下(cash flow from operating activities), 而应付票据(notes payable) 却列在来自融资活动中的现金流中(cash flow from financing activities), 两个应该都是一种类型啊, 应该都列在融资活动中啊, 请高手解释 请看下面

Cash flow from operating activities
Net profits after taxes 180
Depreciation 100
Decrease in accounts receivable 100
Decrease in inventories 300
Increase in accounts payable 200
Decrease in accruals (100)
Cash provided by operating activities 780

Cash flow from investing activities
Increase in gross non current assets (300)
Changes in business interests 0
cash provided by investing activities (300)

Cash flow from financing activites
Decrese in notes payable (100)
Increase in long term debts 200
changes in shareholder's quity 0
Dividends paid (80)
Cash provided buy fianncing activites 20
Net increase in cash and marketable secruities 500

Answer 1

表面看是一样的其实是有区别的
1,应收票据是获得了银行汇票或商业汇票是可以贴现的,当发生贴现后,如果对方没有将钱付给银行,银行会将钱作为给你的贷款,所以也相当于一种资金的融通
2,应收账款当不能收回时只能确认为企业自身损失,而且无法进行融通,所以列在来自运营中的现金流项下

Answer 2

这两类是收到的时候列为“销售商品和提供劳务收到的现金”就行了，在做现金流量附注时按期末余额减期初余额的金额作为经营性应收应付项目增加的计算数