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企业资金的正常周转形成了企业持续经营的基础,是企业持续经营的必要条件。分析现金流规模和现金流变化,目的是分析现金流规模与销售规模是否匹配,现金流变化是否能支持销售收入循环。本文结合现金发生额、经营性现金回收额与销售收入比指标、经营性现金流入增长额指标,从总量上分析销售收入的质量;从增量角度分析销售收入变动的质量,从而分析判断报表收入是否存在重大错报风险。
The normal turnover of corporate funds formed the basis for the continued operation of the enterprise and was a necessary condition for the continued operation of the enterprise. Analysis of cash flow size and cash flow changes, the purpose is to analyze the size of the cash flow and sales scale is matched, cash flow changes can support the sales revenue cycle. In this paper, we combine the amount of cash, operating cash recovery and sales revenue ratio, operating cash inflow growth indicators, from the total amount of sales revenue quality analysis; from an incremental point of view of the quality of sales revenue changes, analysis and judgment report Whether there is a significant risk of misstatement of income.