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现金流量表是反映企业在一定会计期间内现金流入和流出情况的会计报表。通过对现金流量进行会计分析和财务分析,反映企业的偿债能力、盈利能力、支付能力、发展能力等主要指标状况,了解企业资产的流动性,判断和评价企业的财务状况,预测企业未来的现金流量,能有效帮助投资者、债权人、经营者及其他有关方做出正确的决策。
The cash flow statement is an accounting statement that reflects the cash inflows and outflows of an enterprise over a certain accounting period. Through the accounting analysis and financial analysis of cash flow, it reflects the status of key indicators such as corporate solvency, profitability, ability to pay, development ability and so on, to understand the liquidity of enterprise assets, to judge and evaluate the financial status of the enterprise, to predict the future of the enterprise Cash flow, can effectively help investors, creditors, managers and other parties to make the right decisions.