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现金流量表是财务报表的三个基本报告之一,是以现金为基础编制的财务现状变动表,反映企业一定期间内的现金流入和流出情况,表明企业获取现金和现金等价物的能力。过去企业经营都强调资产负债表与损益表两大表,随着企业经营的扩展与复杂化,对财务资讯的需求日见增长,更因许多企业经营的中断是由于资金的周转问题,报告企业资金动向的现金流量表获得许多企业经营者的重视,将之列为必备的财务报表。本文将主要阐述现金流量表在企业决策中的作用。
The cash flow statement is one of the three basic reports of the financial statements. It is a cash-based statement of changes in the financial status that reflects the cash inflows and outflows over a period of time, indicating the ability of the enterprise to obtain cash and cash equivalents. In the past, businesses emphasized the balance sheet and income statement two tables, with the expansion and complexity of business operations, the increasing demand for financial information, but also because many business interruption is due to capital turnover problems, reporting companies The cash flow statement of funds has gained the attention of many business operators and listed as an essential financial statement. This article will mainly explain the role of cash flow statement in business decision-making.