摘要
现金流量表是以现金的收付为基础的会计报表,它能为会计报表使用者提供企业一定会计期间内现金和现金等价物流入和流出的信息,以便于会计报表使用者了解和评价企业获取现金和现金等价物的能力,并据以预测企业未来现金流量.在日益崇尚"现金至尊"的现代理财环境中,现金流量表可清楚地反映出企业创造净现金流量的能力,更为清晰地揭示企业资产的流动性和财务状况,因此现金流量表分析对信息使用者来说显得尤为重要.
Because the statement of cash flow,as an accounting statement based on cash receipts and payment,can provide its user the information of the inflow and outflow of cash and cash equivalents,it facilitates the appraisement of the capability of an enterprise in obtaining cash and cash equivalents and the prediction of its future cash flow.Therefore,analysis of the statement of cash flow can not only reveal the ability of the enterprise to create net cash flow but also unveil the fluidity of its assets and its financial position.The importance of such analysis to the information user is especially highlighted in the modern financial planning management that advocates 'cash supremacy'.
出处
《玉溪师范学院学报》
2007年第12期62-66,共5页
Journal of Yuxi Normal University
关键词
现金流量表
企业财务状况
财务风险
statement of cash flow
statement of financial position
financial risk
