融资活动现金流主要涉及到股息的发放。如果公司既没有净利润，也没有支付股息，则留存收益的期初值和期末值相等：
Retained Earning0 = Retained Earning1
如果公司当期有净利润，没有支付股息:
Retained Eaming0 + Net Income = Retained Earning1
如果公司当期有净利润，也宣告了支付股息(Dividend Declared)：Retained Earning0 + Net Income = Retained Earning1+ Dividend Declared
Dividend Declared = Retained Earning0 + Net Income - Retained Eamning1
与支付利息的现金计算相同:
支付股息的现金=Dividend Declared-(期末应付股息-期初应付股息)