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现金流量表是综合反映企业一定会计期间有关现金和现金等价物的流入和流出信息的报表。它是在资产负债表和利润表已经反映企业财务状况和经营成果信息的基础上,进一步提供企业现金流动信息的一张动态报表。现金流量信息可以用来评估和预测企业的偿债能力、变现能力、收益质量和财务弹性,而这四个方面对企业的生存和持续发展至关重要。因此,企业每月甚至每周都应编制现金流量表,并将其与事前预测的现金流动状况进行对比分析,作为编制下期现金流量预算表的依据,以便更好地进行现金流量的日常管理与控制,合理调度资金运行,提高资金使用效率。
The statement of cash flows is a report that comprehensively reflects the inflow and outflow of cash and cash equivalents of a company during a certain accounting period. It is in the balance sheet and income statement has reflected the financial status of enterprises and operating results based on the information to further provide a dynamic cash flow statements. The cash flow information can be used to assess and forecast the solvency, liquidity, quality of return and financial flexibility of the enterprise, which are crucial for the survival and sustainable development of the enterprise. Therefore, the enterprise should prepare a cash flow statement every month or even every week, and compare it with the cash flow forecast in advance as a basis for preparing the budget statement for the next period in order to better manage the daily cash flow Control, rationalize the operation of funds and improve the efficiency of capital utilization.