[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-278544-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-278544-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","cash-flow-direct-format-278544","Cash Flow - Direct - Format","","Direct cash flow template presenting cash receipts and cash payments by category for operating, investing, and financing activities. Operating section aggregates cash received from revenue sources and cash paid for inventory purchases and operating expenses, then derives net cash provided or used. Investing section summarizes asset sales and purchases, computing net cash impact. Financing section calculates cash received from VAT output and short-term debts and cash paid for trade payables and VAT input, then derives net financing cash flow and the net change in cash for the period.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/presentations/","Presentations",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/cash-flow-direct-format-278544/278544/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/cash-flow-direct-format-278544/278544.png","ImageObject",442,249,{"name":42,"@type":43},"Ophelia","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/vnd.openxmlformats-officedocument.spreadsheetml.sheet","2026-10-27","2026-09-15",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",15,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What does the template calculate for operating activities?","Question",{"text":63,"@type":64},"It totals cash receipts (e.g., revenue-related items), totals cash payments (inventory purchases and operating expenses), and computes net cash provided or used by operating activities.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"How are investing activities handled?",{"text":68,"@type":64},"It includes proceeds from sale of assets and cash used to purchase assets, then derives net cash provided or used by investing activities.",{"name":70,"@type":61,"acceptedAnswer":71},"What lines are included in financing activities and the final net change?",{"text":72,"@type":64},"Financing activities sum cash receipts (e.g., VAT output and short-term debts) and cash paid (trade payables and VAT input), then compute net cash provided or used by financing activities and the net increase (decrease) in cash for the period.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},278544,1791745805,{"code":4,"msg":82,"data":83},"success",[84,88,93,98,102,107,112,117,122],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":86,"slug":87},11,90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":55,"doc_module":22,"doc_module_name":25,"category_name":99,"show_sort_weight":100,"slug":101},"Posters",60,"posters",{"id":103,"doc_module":22,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},16,"Social Media",50,"social-media",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":110,"slug":111},17,"Forms",40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":82,"data":127},{"doc_id":79,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":85,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":22,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":4},7971461741311,"https://ap-avatar.wpscdn.com/avatar/74000253aff267980c6?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779345379180704826","0\n1\n2\n3\n4\n5\n6\n7\n8\n4100\nREVENUE - All Products\n1250\nAccount Receivables\n7100\nFinance Charge Income\n7\n9\n7\n10\n1360\nOffice Inventory\n5200\nPurchase - All Products\n6100\nEXP - Salaries\n6120\nEXP - Electricity, Water, Phone\n6150\nEXP - Repair and Maintenance\n6190\nEXP - Other\n8200\nEXP - Bank Charges\n7\n11\n12\n13\n5\n14\n7\n15\n7\n16\n7\n17\n1510\nPPE - Computer Equipment\n1540\nPPE - Vehicles\n7\n18\n12\n19\n5\n20\n7\n8\n2140\nVAT - Output\n2720\nFinancial Company Short Term Debts\n3100\nOwner's Capital\n7\n9\n7\n21\n2110\nA/P - Trade\n2130\nVAT - Input\n22\n23\nFor the Year Ended MM/DD/YY\nv\nCASH FLOWS FROM OPERATING ACTIVITIES\nt\nCash Receipts\n0\nREVENUE - All Products\n2225\n0\nAccount Receivables\n874.25\n0\nFinance Charge Income\n12.5\nt\nTotal Cash Receipts\nt\nCash Payments\n0\nOffice Inventory\n18.5\n0\nPurchase - All Products\n1200\n0\nEXP - Salaries\n600\n0\nEXP - Electricity, Water, Phone\n65\n0\nEXP - Repair and Maintenance\n28.5\n0\nEXP - Other\n27.6\n0\nEXP - Bank Charges\n1.5\nt\nTotal Cash Payments\nr\nNET CASH PROVIDED (USED) BY OPERATING ACTIVITIES\nv\nCASH FLOWS FROM INVESTING ACTIVITIES\nt\nSale of Assets\nt\nTotal Sale of Assets\nt\nPurchase of Assets\n0\nPPE - Computer Equipment\n400\n0\nPPE - Vehicles\n0\nt\nTotal Purchase of Assets\nr\nNET CASH PROVIDED (USED) BY INVESTING ACTIVITIES\nv\nCASH FLOWS FROM FINANCING ACTIVITIES\nt\nCash Receipts\n0\nVAT - Output\n222.5\n0\nFinancial Company Short Term Debts\n0\n0\nOwner's Capital\n2500\nt\nTotal Cash Receipts\nt\nCash Paid\n0\nA/P - Trade\n585\n0\nVAT - Input\n120\nt\nTotal Cash Paid For\nr\nNET CASH PROVIDED (USED) BY FINANCING ACTIVITIES\nr\nNet Increase (Decrease) in Cash\nr\nCash at Beginning of Period\nr\nCash at End of Period\n22\n23\nFor the Year Ended MM/DD/YY\n6\n24\n24\n25\n24\n26\n2225\n24\n27\n874.25\n24\n28\n12.5\n24\n29\n24\n3111.75\n30\n24\n31\n18.5\n24\n32\n1200\n24\n33\n600\n24\n34\n65\n24\n35\n28.5\n24\n36\n27.6\n24\n37\n1.5\n24\n38\n24\n1941.1\n39\n24\n1170.65\n14\n24\n24\n40\n24\n41\n400\n24\n42\n24\n400\n43\n24\n-400\n20\n24\n24\n25\n24\n44\n222.5\n24\n45\n0\n24\n46\n2500\n24\n29\n24\n2722.5\n47\n24\n48\n585\n24\n49\n120\n24\n50\n24\n705\n51\n24\n2017.5\n52\n24\n2788.15\n53\n24\n2427.5\n54\n24\n5215.65","cbCaivGnkyjenbvW","https://ap.wps.com/l/cbCaivGnkyjenbvW","xlsx",47420,"English","# Cash Flows From Operating Activities\n## Cash Receipts\n## Cash Payments\n# Cash Flows From Investing Activities\n## Sale of Assets\n## Purchase of Assets\n# Cash Flows From Financing Activities\n## Cash Receipts\n## Cash Paid","[{\"question\":\"What does the template calculate for operating activities?\",\"answer\":\"It totals cash receipts (e.g., revenue-related items), totals cash payments (inventory purchases and operating expenses), and computes net cash provided or used by operating activities.\"},{\"question\":\"How are investing activities handled?\",\"answer\":\"It includes proceeds from sale of assets and cash used to purchase assets, then derives net cash provided or used by investing activities.\"},{\"question\":\"What lines are included in financing activities and the final net change?\",\"answer\":\"Financing activities sum cash receipts (e.g., VAT output and short-term debts) and cash paid (trade payables and VAT input), then compute net cash provided or used by financing activities and the net increase (decrease) in cash for the period.\"}]","Cash Flow - Direct - Format | XLSX",1789510634]