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现金流量表是一个动态报表,它反映了企业现金和其他等价物的增减以及变化后的状况,有着非常鲜明的可比性和综合性,对信息使用者来说显得尤为重要,是当前企业财务报告中的一个重要组成部分。本文就现金流量表所反映的企业的获现能力、偿债能力、盈利质量、成长能力、财务弹性五大主要财务比标进行分析,以期为评价企业财务状况及投资者、债权人作出正确的决策等提供帮助。
The cash flow statement is a dynamic statement that reflects changes in the cash and other equivalents of the business and the changed conditions. It has very distinct comparability and comprehensiveness. It is particularly important for information users. It is the current corporate financial report In an important part. In this paper, the cash flow statement reflects the company’s ability to emerge, solvency, profitability, growth capacity, financial flexibility of the five major financial standard analysis, with a view to evaluating the financial position and investors, creditors to make the right decision provide help.