浅议现金流量

Some Ideas on Cash Flow

现金流量是一家企业或某个特定项目在一定时期或现金流量计算期内的现金流入、流出的数量及其净额,无论是一家企业一定时期内的现金流量,还是一个特定投资项目计算期内的现金流量,一般都采用以年为单位计算现金流量的方法编制现金流量表。现金流量表分为企业现金流量表和投资项目现金流量表,二者具有相同点也有不同点。现金流量有其变化规律,认识现金流量的变化规律有重要意义。

Cash flow refers to the inflow and outflow amount of cash and its net value of an enterprise or a given item in a certain period or cash flow calculating time. Whether it is the cash flow of an enterprise in a given period or a certain investment item in the calculating time, we make the cash flow statement calculating cash flow with year as the unit, The cash flow statement is divided into enterprise cash flow statement and investment item cash flow statement, which share both similarities and dissimilarities, Cash flow has its law of movement, the know!edge of which is of great importance,