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现金流量表的行业特点很鲜明,处在不同行业的企业,其现金流量表有很大的不同。所以现金流量表的分行业分析一直是会计报表分析中所关注的一个焦点。本文欲介绍一种新的解题思路,即利用数学推理的方法来进行现金流量表的分行业分析,以期起到抛砖引玉的作用。现以具体示例说明如下:例:8家公司的共同比现金流量表及特点描述如下:
The cash flow statement of the industry characteristics are very clear, in different industries, the company’s cash flow statement is very different. So the sub-industry analysis of cash flow statement has always been a focus of attention in accounting statement analysis. This article wants to introduce a new way to solve the problem, that is, the use of mathematical reasoning method for cash flow statement of the sub-industry analysis, with a view to play a valuable role. The specific examples are as follows: Example: The eight companies share the same statement of cash flow and characteristics are described below: