近几年来,美国会计界已从对营运资金和净收益的重视转到现金上来了。财务报表使用者认为,应计制会计越来越复杂,据以编制的报表掩盖了实际的营业现金流量,扩大了这一流量与帐面净收益的差额。而用于偿债、更新、扩大再生产、支付红利的是现金,而并非净收益,所以,应将净营业现金流入量作为盈利性的最终标志。从这个意义上讲,现 In recent years, the accounting profession in the United States has shifted its focus on working capital and net income to cash. Users of financial statements believe that accrual accounting is becoming more and more complicated, and based on the prepared statements, the actual operating cash flow is masked, and the difference between this flow and net income is increased. The cash used for debt repayment, renewal, expansion of reproduction, and payment of dividends are not net income. Therefore, the net operating cash inflow should be used as the final sign of profitability. In this sense, now