摘要
在财务报表提供的诸多信息数据中,自由现金流逐渐成为报表分析体系中一个常用而重要的指标。本文着重阐述了自由现金流的涵义,并对自由现金流在报表分析中的作用进行了分析。
Among all kinds of data and information offered by financial statement, FCF （free cash flow）is gradually being a regular and important index in the system of statement analysis. This paper defines FCF and analyzes the function of FCF in statement analysis.
出处
《黑龙江对外经贸》
2008年第11期159-160,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
自由现金流
利润
债权
free cash flow
profit
creditor＇ s fights
