浅析现金流量表的结构及功能

To Analyse on Structure and Functions of the Cash Flow Statement

在日益崇尚"现金至尊"的现代理财环境下,投资者的现金流量意识大大提高,在权责发生制基础上编制的资产负债表和损益表所存在的现金流量信息不足的缺陷逐渐显现出来,人们越来越意识到现金流量表的重要性。文中简要阐述了如何利用现金流量表分析企业财务状况。

In the increasingly advocating a ＂cash Supreme＂ in the modem financial environment, investors greatly increased awareness of the cash flow, in the preparation of accrual based on the balance sheet and income statement of the existence of deficiencies in lack of cash flow information is gradually emerging out There is a growing awareness of the importance of the cash flow statement. Here, we briefly elaborate on how to use the cash flow analysis of the financial situation of enterprises