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现金流量表是反映企业一定会计期间现金和现金等价物流入和流出的报表,它有助于财务报表使用者分析企业支付能力、偿债能力和周转能力;预测企业未来现金流量:分析企业收益质量,判断企业财务前景。现金流量表的编制不像资产负债表和利润表可根据账簿记录直接分析计算填列,它要根据资产负债表和利润表、会计核算记录和业务发生情况进行重分类,将权责发生制下的盈利信息调整为收付实现制下的现金流
The cash flow statement is a statement reflecting the inflow and outflow of cash and cash equivalents in certain accounting periods of a company. It helps users of financial statements to analyze the company’s ability to pay, solvency and turnover; forecast future cash flow of enterprises: analyze the quality of corporate earnings, Judging corporate financial prospects. The preparation of the cash flow statement is not like the balance sheet and profit statement can be directly calculated and calculated based on the book records. It should be reclassified according to the balance sheet and profit statement, accounting records and business performance, under the accrual basis. The profit information is adjusted to the cash flow under the cash flow system.