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在美国,现金流量表作为要求编制的年报之一已两年多了。但自从1986年提议编制现金流量表以来虽受到了广泛的支持,但对于怎样有效地使用和分析该表的文献却很少。本文提供建议性的比率以供报表使用者分析和评价企业现金流量之用。分析者采用传统的财务比率分析财务报表。企业财务报告的正文和分析者所编制的报表所用的比率往往是从资产负债表和收益表中的信息进行比较得到。这些比率往往是采用与前几年、其他企业或行业标准指标进行比较得到。到目前,既无财务报告写正文的作者也无分析者建立现金流量表有效评价比率。分析现金流量表的各项比率,连同资产负债表、收益表
In the United States, cash flow statements have been required for the preparation of one of the annual reports for more than two years. However, although there has been widespread support since the proposed preparation of the cash flow statement in 1986, there are very few documents on how to effectively use and analyze the table. This article provides recommended ratios for users of the report to analyze and evaluate the use of cash flow in the enterprise. Analysts use traditional financial ratios to analyze financial statements. The ratios used in the body of an enterprise’s financial report and those prepared by analysts are often obtained by comparing the information in the balance sheet and income statement. These ratios are often compared with previous years, other companies or industry standard indicators. Until now, neither the author nor the analyst who has written the text of the financial report has established a cash flow statement to effectively evaluate the ratio. Analyze the various ratios of the cash flow statement, together with the balance sheet, income statement