摘要
传统的以权责发生制为编制基础依据的会计报表往往难以满足报表使用者的要求,但是其中的现金流量却依然能够客观地反映企业的实际财务能力。本文通过对现金流量的分析,揭示当前存在的报表粉饰、利润操纵的现象,以使报表使用者更深入了解企业的财务状况。
The traditional report forms can't meet the users' need. With the analysis of currency flow capacity, the profit manipulating is easily known to the users who are to understand the actual financial situation of certain companies.
出处
《武汉科技学院学报》
2005年第8期76-78,共3页
Journal of Wuhan Institute of Science and Technology
关键词
现金流量分析
利润操纵
财务状况
analysis of currency flow capacity
profit manipulating
actual financial situation
