现金流量表在酒店财务管理中的应用

现金流量表是表示企业在一个会计期间有关经营、投资、筹资活动的现金效果 .使用现金流入和流出的概念说明企业以上活动及引起的在资产、负债、所有者权益上的变化 ,变得很容易理解 .酒店的经营特征是周转速度快、现金流动频繁 ,在酒店里使用现金流量表能较好地表示一个酒店企业在一个会计期间经营、投资、筹资活动的现金效果 .介绍了现金流量表的编制方法及现金流量表的指标分析

Application of cash flow statement in hotel financial management

The statement of cash flows shows the effects on cash of a business' s operating,investing,and financing activities for the accounting period.It is v ery easy to understand that using the concept of cash inflows and cash outflows to explain such activities of a business and changes of assets,liabilities and o wner's equities.The operating characteristics of hotel is that the turnover is v ery fast and cash flows frequently. The statement of cash flows be used in the h otel shows considerable effects on cash of a hotel's operating ,investing and fi nancing activities for the accounting period. The paper also give a introduction about drawing up method and index analysis of the statement of cash flows.