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(一) 现金流量表是显示企业取得资金或使用资金的途径的一种财务会计报表,它一般从损益表、资产负债表和有关注释中取得数据编制而成。该表的重要作用在于:首先,它为管理当局、投资者、报表使用者提供企业在一定时期内各种资产、负债和权益项目的增减变化,分析资金取得来源和资金流出用途,使之对企业财务动态有全面的了解。其次,该表是联系损益表、资产负债表的桥梁和纽带;和资产负债表相比,资产负债表难以反映报告期内的资产、负债及权益的增减变化原因;而现金流量表则具备这方
(I) The cash flow statement is a kind of financial statement showing the ways of obtaining funds or using funds. It is usually prepared from the data of income statement, balance sheet and related notes. The important role of this table is as follows: Firstly, it provides management authorities, investors and users of statements with changes in various assets, liabilities and equity items of an enterprise over a certain period of time, analyzes sources of funds and outflows of funds so that Have a comprehensive understanding of corporate finance dynamics. Second, the table is the link between the income statement and the balance sheet. Compared with the balance sheet, the balance sheet is difficult to reflect the reasons for the changes in the assets, liabilities and equity during the reporting period. The cash flow statement, on the other hand, This side