Nepali and English Version of Cash Flow Statement – Accounting | Management Notes

Nepali and English Version of Cash Flow Statement
Accounting
BBA|BBA-BI|BBS|BBM|BIM
Management Notes


नगद प्रवाह विवरण = Cash Flow Statement

(A)कारोबार सञ्चालनबाट नगद प्रवाह = Cash Flow from Operating Activities
(1)नगद प्राप्ति = Cash Receipts
ब्याज आम्दानी = Interest Income
कमिशन तथा डिस्काउन्ट आम्दानी = Commission and Discount Income
विदेशी विनिमय कारोबारबाट आम्दानी = Income from Foreign Exchange Transaction
अपलेखित कर्जाको असुली = Recovery of Loan Written Off
अन्य आम्दानी = Other Income
(2)नगद भुक्तानी = Cash Payments
ब्याज खर्च = Interest Expenses
कर्मचारी खर्च = Staff Expenses
कार्यालय सञ्चालन खर्च = Office Operating Expenses
आयकर भुक्तानी = Income tax Payment
अन्य खर्च = Other Expenses
कार्यगत पुँजी गतिविधि अघिको नगद प्रवाह = Cash Flow before Changes in Working Capital
सञ्चालन सम्बन्धी चालु सम्पत्तिमा कमी/(वृद्धि) = Decrease/ (Increase) of Current Assets
(1)माग तथा अल्प सूचनामा प्राप्त हुने रकममा कमी/(वृद्धि)= Decrease / (Increase) in Money at Call and Short Notice
(2)अन्य अल्पकालीन लगानीमा कमी/(वृद्धि)= Decrease / (Increase) in Short-term Investment
(3)कर्जा तथा बिल्स खरिदमा कमी/(वृद्धि)= Decrease / (Increase) in Loan and Bills Purchase
(4)अन्य सम्पत्तिमा कमी/(वृद्धि)= Decrease / (Increase) in Other Assets
सञ्चालन सम्बन्धी चालु दायित्वमा (कमी)/वृद्धि = (Decrease) /Increase of Current Liabilities
(1)निक्षेप दायित्वमा (कमी)/वृद्धि = (Decrease) / Increase in Deposits
(2)सर्टिफिकेट अफ डिपोजिटमा (कमी)/वृद्धि = (Decrease) / Increase in Certificate of Deposits
(3)अल्पकालीन सापटीमा (कमी)/वृद्धि = (Decrease) / Increase in Short Term Borrowings
(4)अन्य दायित्वमा (कमी)/वृद्धि = (Decrease) / Increase in Other Liabilities

(B)लगानी कारोबारमा नगद प्रवाह = Cash Flow from Investment Activities
(1)दीर्घकालीन लगानीमा कमी/(वृद्धि) = Decrease/ (Increase) in Long term Investment
(2)स्थिर सम्पत्तिमा कमी/(वृद्धि) = Decrease/ (Increase) in Fixed assets
(3)दीर्घकालीन लगानीमा ब्याज आम्दानी = Interest Income from Long Term Investment
(4)लाभांश आम्दानी = Dividend Income

 

(C)वित्तीय स्रोत कारोबारबाट नगद प्रवाह= Cash Flow from Financing Activities
(1) दीर्घकालीन क्रणमा वृद्धि/(कमी) = Increase/ (Decrease) in Long term Borrowings
(2)शेयर पुँजीमा वृद्धि/(कमी) = Increase / (Decrease) in Share Capital
(3)अन्य दायित्वमा वृद्धि/(कमी) = Increase / (Decrease) in Other Liability
(4)नेपाल राष्ट्र बैंकबाट प्राप्त सहुलियत/पुनरकर्जामा वृद्धि/(कमी) = Increase / (Decrease) in Refinance /Facilities received from Nepal Rastra Bank

(D)नगद तथा बैंक मौज्दातको विनिमय दरमा भएको फरकबाट आम्दानी/(खर्च) = Income/Expense from change in exchange rate in Cash and
Bank Balance

(E)यस वर्षको सम्पूर्ण गतिविधिबाट नगद प्रवाह = Current year’s cash flow from all activities

(F)नगद तथा बैंकमा रहेको शुरु मौज्दात = Opening Cash and Bank Balance

(G)नगद तथा बैंकमा रहेको अन्तिम मौज्दात = Closing Cash and Bank Balance

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