现金流量表概述 毕业论文外文翻译.docVIP

外文资料 The summarize of cash flow statement 1. Introduction Financial reports aim at assuring an efficient dialogue between the entity and the external operators interested in having realistic estimations on the growing perspectives of the entity and, equally, on its sustainability. In spite of the fact that the profit and loss account, as a component of the cash-flow statement financial report, provides a dynamic image on an entitys activity, it nevertheless does not offer a clear vision on the financial flows that modify its financial structure and its cash flow. Out of the information officially issued by a certain entity, only that providing financially-significant data is selected, once it expresses nonconventional realities on the cash resources necessary for supporting an efficient investment policy and for remunerating the invested capitals, or that referring to the external contributions of capital assuring financial balance. Within such a context, to evaluate a companys capacity of generating cash flow and cash-flow equivalents, the users of financial situations analyze the cash-flow statement – an expression of the cash and pay operations performed by an entity, and not only the hypothetical dimension of its performances, determined by the conventions of the obligation accountancy. The cash-flow statement is conceived so that to offer a most pregnant image of the inputs and outputs of the availabilities afferent to the main categories of activities developed by a company (exploitation, investment and financing activities) and to justify the treasurys balance at the end of the financial exercise. Otherwise, the cash flow statement explains the company performances in generating cash. The IASB has developed, at the international level, the IAS 7 norm “The cash-flow statements”. This norm renders void and replaces IAS 7 “The situation of changes in the financial position” from 1977 and has been revised in time, its last variant being applied on January 1st, 1