企业无法偿还到期债务,必然要破产,它与现金短缺有一定关系,但其与净收益大小却没有必然联系。实际上,盈利的公司也会有破产的情况,亏损的公司也会有部分现金结余。本文就现金流量和收益关系进行分析,以增进对现金流量、收益的了解。 Enterprises can not repay the debt due, will inevitably go bankrupt, it has a certain relationship with the cash shortage, but its net income but not necessarily linked to the size. In fact, profitable companies will also be bankrupt, loss-making companies will also have some cash balances. This article analyzes the relationship between cash flow and income to enhance understanding of cash flow and income.