投资者如何分析现金流量表

• 作 者: 陶德
• 机 构: 陕西长江动物药业公司
• 出 处: 财会月刊
• 发表日期: 2000年12期
• 关键词: 现金净流量 现金流量表 投资单位 筹资活动 现金等价物 现金流量 外部资金 净利率 到期债务 流动负债

一、总体分析现金流量结构,认定企业生命周期所在阶段现金流量结构十分重要,总量相同的现金流量在经营活动、投资活动、筹资活动之间分布不同,则意味着不同的财务状况。一般情况下:１．当经营活动现金净流量为负数,投资活动现金净流量为负数,筹资活动现金净流量为正数时,表明该

First, the overall analysis of cash flow structure, identified the stage of the enterprise life cycle of cash flow structure is very important, the same total amount of cash flows in operating activities, investment activities, distribution of funds between different activities, it means that different financial conditions. Under normal circumstances: 1. When the net cash flow from operating activities is negative, the net cash flow from investing activities is negative and the net cash flow from financing activities is positive,