现金流量表的阅读与分析

Reading and Analysis on Cash Flow Indicator

现金流量表是三大会计报表之一,论述了现金流量表的阅读和分析中应注意的相关事故和技巧。强调从企业概况入手,对经营活动、投资活动和酬资活动各个层次进行现金流量分析,再结合资产负债表和利润表对整个报表体系进行完整分析,使财务管理得以借鉴。

The cash flow indicator is one of three accountant report forms,in article elaborates cash flow indicator reading and the analysis should pay attention related accident and skill,emphasis from enterprise survey obtaining,to manages the activity,the investment moves and finances moves each level to carry on the cash current capacity analysis.Another unifies the property debt table and the profit table carries on the integrity analysis to the entire report form system,makes the financial control to be able to use for reference.