摘要
通过现金流量分析,可以知道企业是如何产生现金以及如何使用现金的。而现金流量表是通过现金的流入与流出,反映企业在一定时期内的经营活动、投资活动和筹资活动的会计报表。文章通过对现金的流入与流出二者综合研究,分析企业当前财务状况,及早防范企业财务风险。
Through cash flow analysis, we can know enterprise how to produce cash and how to use it. And the cash flow statement reflects the accounting statements of business activity, investment activity and fund-raising activity during a specified period of time of enterprise through the inflow and flowing out of the cash. The paper through the research of above, analyze the financial situation at present of enterprise, take precautions against enterprise＇s financial affair risk early.
出处
《企业技术开发》
2006年第2期54-56,共3页
Technological Development of Enterprise
关键词
现金流量
现金流量表
现金流量管理
财务风险
cash flow
cash flow report
cash flow management
financial affair risk
