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随着经济时代的发展,“现金流量表”越来越受到人们的关注与重视,它是三大核心财务报表之一。对于使用者来说,要结合具体的、实际的决策需要从中获取最关注的信息,这些信息的获取可能存在于表内,也可能存在于表外。文章围绕什么是“现金流量”及“现金流量表”的界定展开,分析其编制的思路,重点阐述了三表的关联体现,并就其关联分析提出建议,这对报表使用者制定合理的投资、决策意义重大且影响深远。
With the development of economic times, “cash flow statement ” more and more people’s attention and attention, it is one of the three core financial statements. For the user, the most relevant information needs to be obtained from the concrete and actual decisions, which may be in the table or may be outside the table. This article focuses on the definition of what is “cash flow” and “cash flow statement”, analyzes its preparation ideas, focuses on the correlation between the three tables, and makes recommendations on its association analysis, Make a reasonable investment, decision-making of great significance and far-reaching impact.