论文部分内容阅读
目前的企业在经营中常遇到应收帐款过大的问题,导致现金周转出现困难。上市公司中有相当一部分也同样存在大量应收帐款不能及时到位的情况,而这一点通过现金流量表对资金流出和流入的界定,可以一目了然地观察到公司想借此做出虚假利润瞒天过海是很难的。现金流量表能够提供企业当期现金的流入、流出及结余情况,可以正确评价企业当前及未来的偿债能力与支付能力,可以正确评价企业当期取得利润的
At present, enterprises often encounter the problem of too large accounts receivable in their operations, resulting in difficulties in cash flow. A considerable part of the listed companies also exist a large number of accounts receivable can not be in place in time, and this through the cash flow statement on the outflow of funds and the definition can be observed at a glance the company would like to take false profits conceal the sea is Very difficult. Cash flow statement can provide the current cash inflows, outflows and balances of the enterprise, can correctly evaluate the current and future corporate solvency and ability to pay, you can correctly assess the current business profits