摘要
利用现金流量表可以有效地分析企业的财务状况,从宏观和微观不同角度分析把握企业当前的经营 能力。本文针对其特性,进行了归纳和总结,旨在提高实际应用中的可操作性。
Cash flow sheet can be used to effectively analyzing financial status of an enterprise, and understand current operation capability of the enterprise from macro and micro point of view. In this article, the author summaries the characteristics of cash flow sheet in an aim to improve its operating ability for financial peoples actual practices.
出处
《铜业工程》
CAS
2005年第4期81-83,共3页
Copper Engineering
关键词
现金流量表
勾稽关系
应用
Cash flow sheet
Interactive relationship
Application
