摘要
利用现金流量表可以进行科学地财务分析,主要表现在以下几个方面:即现金流量的结构、偿债能力、未来 获取现金能力,发展状况、财务弹性、收益质量分析。
We can use the table of cash flow to analyse the finance scientifically, which reflects mainly in the following aspects: the construction of cash flow,the ability to pay for debt,the ability to gain cashes in the future,developing status,financial flexibility and the quality of interests.
出处
《湖南广播电视大学学报》
2003年第2期43-44,共2页
Journal of Hunan Radio and Television University