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编制现金流量表的目的,是为会计报表使用者提供企业一定会计期间内现金和现金等价物流入和流出的信息,以便于报表使用者了解和评价企业获取现金和现金等价物的能力,并据以预测企业未来现金流量。他所揭示的信息不仅具有原财务状况变动表分析和评价财务状况的功能,还有助于对企业实现的净利润与现金流量净增加额进行对比分析,以评价企业经营业绩的真实程度。现金流量表在日常经营管理和财务管理中的作用是,通过它可以了解和分析以下问题。一、观察分析经营活动的现金流量,评
The purpose of preparing the cash flow statement is to provide users of the financial statements with information on the inflows and outflows of cash and cash equivalents during a certain accounting period so that the users of the statements can understand and evaluate the enterprise's ability to obtain cash and cash equivalents and make forecasts accordingly Business future cash flow. The information disclosed by him not only has the function of analyzing and assessing the financial status of the original financial status change chart, but also helps to compare and analyze the net profit realized by the enterprise and the net increase of cash flow in order to evaluate the true performance of the business. The role of cash flow statements in day-to-day operations management and financial management is to understand and analyze the following issues. First, observe and analyze the cash flow of business activities, evaluation