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目的关于企业现金流量的信息有助于财务报表使用者估量企业生成现金和现金等价物的能力,并了解企业是如何使用这些现金和现金等价物的。财务报表使用者在进行经济决策时需要对企业生成现金和现金等价物的能力进行评价,并估量企业生成现金和现金等价物的时间和确定性。企业通过现金流量表提供其现金和现金等价物过去变动的信息,其方式是将企业当期的现金流量划分成经营活动、投资活动和筹资活动现金流量三个来源。本准则的目的就是对此进行规范。
Purpose The information on the company’s cash flow helps financial statement users to assess the company’s ability to generate cash and cash equivalents and to understand how the company uses these cash and cash equivalents. Users of financial statements need to evaluate their ability to generate cash and cash equivalents when making economic decisions, and to estimate the timing and certainty of the company’s cash and cash equivalents. An enterprise provides information on past changes in its cash and cash equivalents through a cash flow statement by dividing the current cash flow of the company into three sources of operating activities, investment activities, and cash flows from financing activities. The purpose of this guideline is to regulate this.