摘要
现金流量表是会计报表使用者用来提供企业一定会计期间内经营活动、投资活动和筹资活动产生现金流量的信息,它有助于报表使用者估量企业生成现金的能力,了解企业如何使用现金,预测企业未来现金流量.经营活动现金流量是一个重要的指示器,投资活动现金流量反映了企业投资去向、合理性和收益性,筹资活动现金流量具体而又直观地体现了企业的财务运筹能力.现金净流量信息与净利润信息是互相补充、相辅相成的.
The Cash Flow Statement provides the users with information on operation,investment,and financing activities of the business enterprise during a specific accounting period. This statement ishelpful for the users to evaluate the enterpriser's cash realization ability,to learn how the cash is used andto predict future cash flows. Operational cash flow is an important indicaor:investment cash flow reflectsthe target,the rationality and returns of the investment;financing cash flow directly embodes the firm's fi-nancing ability. Information of net cash flow and net profit supplement each other.
出处
《辽东学院学报（自然科学版）》
CAS
1999年第1期30-31,共2页
Journal of Eastern Liaoning University:Natural Science Edition
