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一企业现金流量的内涵与意义通过现金流量表的分析,可以使我们对企业的运转情况有进一步的了解,并有助于我们做出正确的投资决策,帮助我们从以下三方面来开发现金流量表提供的有价值信息。(一)了解现金流量的总体结构。现金流量表一般由五大项组成,经营、投资、筹资三大活动所产生的现金流量是核心部分。当本期流入与流出的总数之间存在明显的异常时,应引起注意。如甲、乙、丙公司,按其收益表2003年上半年实现净利润1371万元,每股收益为0.17元,比上年同期增长42%,但每股经营
An enterprise cash flow connotation and significance Through the cash flow statement analysis, we can make the operation of enterprises have a better understanding and help us make the right investment decisions to help us from the following three aspects of the development of cash flow Table provides valuable information. (A) understand the overall structure of cash flow. The cash flow statement generally consists of five major items. The cash flow generated from the three major activities of operation, investment and financing is the core part. Attention should be drawn when there is obvious abnormality between the total inflows and outflows in this period. Such as A, B, C companies, according to their income statements in the first half of 2003 net profit of 13.71 million yuan, earnings per share of 0.17 yuan, an increase of 42% over the previous year, but the business