摘要
现金流量表作为企业法定编报的三张报表之一 ,对于债权人、股东及企业管理者分析企业的经营状况而言 ,具有重要的意义。本文重点阐述了现金流量表相关指标的分析。
As one of the three legal financial statements of the enterprses,cash flow statement is of some great importance for the creditors,shareholders and the management who is analyzing the operational position of the enterprise.This article makes an important analysis of the relevant indicators of the cash flow statement.
出处
《辽宁财专学报》
2001年第3期36-38,共3页
Liaoning Financial College Journal
关键词
现金流量表
财务比率
比率分析
cash flow statement
financial ratio
rate analysis
