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一、区分不同的企业,确定分析的起点和重点首先,不同企业现金流量的特点不同。首先,不同行业的企业其现金流量的特点不同。如在现金流量的构成中,制造企业与流通企业或服务企业相比,其投资现金支出的比重较大;再如,在现金流量的稳定性方面,流通企业或服务企业在不同的发展阶段
First, the distinction between different businesses to determine the starting point and focus of analysis First of all, different characteristics of different cash flows. First, companies in different industries have different characteristics of their cash flows. For example, in the composition of cash flow, manufacturing enterprises have a larger proportion of their investment cash expenditures than those of circulation enterprises or service enterprises. For another example, in terms of the stability of cash flow, the circulation enterprises or service enterprises are at different stages of development