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企业经营者必须学会阅读现金流量表,并利用定量分析和定性分析相结合的方法,对现金流量表的财务数据进行科学分析,对企业财务状况做出客观评价,为经营决策提供科学依据。 一、现金流量表的作用及相关概念 现金流量表是以现金为基础编制的财务状况变动表,专门反映企业在一定时期内现金收入、支出及其现金入收净额的财务报表。现金流量可以直观的提供企业的现金流量信息,反映现金从哪里来,用到何处去,现有储量,从而对整体财务状况做出客观评价。从企业
Enterprise managers must learn to read the cash flow statement, and use a combination of quantitative analysis and qualitative analysis to scientifically analyze the financial data of the cash flow statement, make an objective assessment of the financial status of the company, and provide a scientific basis for business decisions. I. The role of cash flow statement and related concepts The cash flow statement is a statement of changes in the financial position prepared on the basis of cash, which specifically reflects the financial statements of the company’s cash income, expenses and net cash inflow for a certain period of time. The cash flow can provide the cash flow information of the enterprise intuitively, reflect where the cash comes from, where to use it, the existing reserves, and thus make an objective assessment of the overall financial situation. From the company