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通过对现金流量进行分析们可以很好的审计企业的经营绩效,文章从企业实际经营活动所得现金,企业投资产生现金流入,企业各种筹资活动所得现金流入三种主要现金来源入手,对企业的发展状况进行了反映。通过对收现比例、经营现金流出用途、异常现金流出以及企业异常现象三个方面进行分析,分别分别对企业的获利能力、未来负担,企业未计负债进行了反映。并对企业不能偿还即将到期而延期又比较困难借款,企业没有能力偿还到期债务等异常现象所反应的企业前景进行了分析。
Through the analysis of cash flow, we can well audit the business performance of the enterprise. The article starts with the cash flow from the actual business activities of the enterprise, the cash inflow from the enterprise investment and the cash inflow from various financing activities of the enterprise. The development has been reflected. Through the analysis of three aspects: the ratio of cash withdrawal, the use of cash outflow, the abnormal cash outflow and the anomalies of the enterprises, they respectively respectively reflect the profitability, future burden and unrecognized liabilities of the enterprises. And analyzed the prospects of the enterprises that enterprises could not repay due to an overdue and difficult loan, an inability of enterprises to repay their due debts and other anomalies.