| 现金流量表——一个了解企业财务状况的窗口 |
| |
| 引用本文： | 冯雪琰.现金流量表——一个了解企业财务状况的窗口[J].浙江万里学院学报,2001,14(3):40-42. |
| |
| 作者姓名： | 冯雪琰 |
| |
| 作者单位： | 浙江万里学院经贸系,宁波 315101 |
| |
| 摘 要： | 现金流量表是以现金的流入与流出，汇总说明企业报告期内经营活动、投资活动、筹资活动的会计报表。它是由财务状况变动表衍变而来，是会计适应社会经济环境变化的结果。文章从会计的发展史入手，阐述了编制现金流量表的意义以及如何通过对现金流量表的分析，了解企业财务状况与经营成效。
|
| 关 键 词： | 现金流量 财务状况 财务比率 企业 资金表 财务管理 |
| 文章编号： | 1671-2250(2001)03-0040-03 |
| 修稿时间： | 2001年3月2日 |
A Brief Introduction of Cash-flow Statement |
| |
| FENG Xue,yan.A Brief Introduction of Cash-flow Statement[J].Journal of Zhejiang Wanli University,2001,14(3):40-42. |
| |
| Authors: | FENG Xue yan |
| |
| Abstract: | Cash flow statement is an accounting statement which state the operation activities,investment activities and capital raising activities by the in flow,out flow and totaling of cash.It derives from the financial statement and is the result of adapting accounting to the changing social and economical situation. This article begins from the history of accounting,explains the significance of compiling cash flow and dwells on how to understand the financial position and operational situation of enterprises by analysis of cash flow statement. |
| |
| Keywords: | cash flow financial position financial ratio invest |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
