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本期我们将继续邀请周纳老师为我们讲解现金流量表粉饰的具体识别方法。其实阅读和分析的现金流量表的过程,同时也是识别的过程。现金流量表的粉饰和造假手段虽然多种多样,但是配合着报表间勾稽关系的分析,报表使用者可以通过以下途径加以识别。公司经营环境当公司采取伪造会计资料等方法进行恶意欺诈,以会计资料为基础的财务比率分析方法就难免失去真实性的基础,但如果我们能跳出基本的财务会计资料,结合现金流量表的有关特征进行综合分析,就会发现现金流量表的造假痕迹。
In this issue, we will continue to invite Mr. Zhouna to explain to us the specific method of identifying cash flow statement. In fact, the process of reading and analyzing the cash flow statement is also a process of identification. Although there are various ways of whitewashing and counterfeiting of cash flow statements, the report users can identify them through the following ways in conjunction with the analysis of the relationship between the statements and the statements of statements. Business environment When companies take fake accounting information and other methods of malicious fraud, based on accounting information will inevitably be the financial ratio of the loss of the basis of authenticity, but if we can jump out of the basic financial accounting information, combined with the relevant cash flow statement Characteristics of a comprehensive analysis, you will find the cash flow meter fraud traces.