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事实上,企业在日常经营中“一手交钱、一手交货”的情形并不多,大部分都是先交货、后付款,由此就带来利润表和现金流量表上记录时间的差异。显然,在关注企业利润的同时,现金流量情况更需留意,毕竟“拿到手”的现金才是企业最终的真正盈利。相比资产负债表和利润表而言,现金流量表进行人为修饰的难度更大,因此更能从本质上反映出企业的资金情况和创造价值的真实能力。
In fact, in the daily operation of enterprises, “one hand to pay the first-hand delivery ” is not the case, most of them are the first delivery, after payment, which will bring profit and cash flow statement on the record time The difference. Obviously, pay attention to the profit of the enterprise at the same time, pay more attention to the cash flow situation, after all, “get the hand” cash is the ultimate real profitability of the enterprise. Compared with the balance sheet and the income statement, the cash flow statement is more difficult to be artificially modified, so it can reflect the actual situation of the company’s capital and the real ability to create value.