《现金流量表》信息使用方法研究

Research on the Methods of Using the Information of Cash Flow Statement

现金流量表(Statement of cash flow)是以现金为基础编制的、综合反映企业一定会计期间内现金的流入和流出及其增减变动情况,表明企业获得现金和现金等价物的能力的报表。该表主要反映出资产负债表中各个项目对现金流量的影响,利用现金流量表可以分析一个企业在短期内有没有足够现金去应付开支,以及根据企业的经营、投资和融资角度做出分析。

Cash flow statement is compiled on the basis of cash, comprehensively reflecting the inflows, outflows and dynamic variance of the cash flow in a corporation within a certain accounting period, as well as indicating the company＇ s ability of gaining cash and cash equivalents. It mainly shows the impacts on cash flow by the individual items in the balance sheet. Cash flow statement can be used to analyze the corporation＇ s ability in terms of the cash payment in short term, operation, investment and financing.