从现金流量表看企业的偿债能力

Refund Ability Examination Upon the Cash Transaction Rate Table of an Enterprise

现金流量表作为企业法定编报的三张报表之一 ,对于投资者分析企业的经营状况而言 ,具有重要的意义 ,从短期偿债能力和长期偿债能力分析入手 ,对利用现金流量表分析企业的偿债能力进行了论述 ,介绍了相关的指标 .

The cash transaction rate table,as one of the three official report tables of an enterprise,is very important for investo rs to analyse its manipulation.The refund ability (including both short-term a nd long-term) of an enterprise is analysed with making use of the cash fransact ion rate table,and some relevant criterious are introduced.