现金流量分析与企业活力评价

Cash-Flow and Assess for the Enterprise Operationgl

一个有活力的企业应该是有良好的成长性、较好的偿债能力和支付能力以及较强的再投资能力。而这一切,现金流量表就能作出说明。因此,通过对企业现金流量表的分析,就可以评价一个企业是否具有活力。

A promising enterprise should be well developed, capable of paying, repaying debuts and reinvestment. A table of cash-flow can be a good demonstration for all these. The vigor of an enterprise can be appraised by the analysis of its cash-flow table.