商务管理专业对现金流量报表相关目标的量化分析大学毕业论文外文文献翻译及原文.doc

毕 业 设 计（论文） 外 文 文 献 翻 译 文献、资料中文题目：对现金流量报表相关目标的量化分析 文献、资料英文题目： 文献、资料来源： 文献、资料发表（出版）日期： 院 （部）： 专 业： 商务管理 班 级： 姓 名： 学 号： 指导教师： 翻译日期： 2017.02.14 本科毕业论文（设计）外文翻译 对现金流量报表相关目标的量化分析 Quantitative Analysis of the Target Related to Cash Flow Statement With the example of the trend analysis method applied to the cash flow statement, the authors study the quantitative analysis method of the target related to cash flow statement. So the statement user can knows the current and previous financial condition in the enterprises, correctly evaluate the current and future abilities to pay and repay, find out the problems in financial affairs, and scientifically calculate the future financial conditions. An adequate, efficient basis is provided for scientific decision. 1 Introduction It was America that first decided to replace statement of changes in financial position with cash flow statement. Afterwards, U.K., Australia, Canada and many other countries and areas followed. To emphasize cash flow statement and overcome the shortcomings of statement of changes in financial position, in January, 1987, FASB in America promulgated financial accounting standards announcement No. 95《Cash Flow Statement》 .It requires enterprise to replace the statement of changes in financial position with cash flow statement from July 1988. In September, 1991, British Accounting Standard Board announced financial statement standard No.l 《Cash Flow Statement》 too, demands all enterprises.Concerned with the requirements should prepare cash flow statement. In 1992, International Accounting Standard Board announced 《lnternational Accounting Standards No.l》，required to replace statement of changes in financial position with cash flow statement. So now cash flow statement, equity-debt statement, and profit and loss statement have preliminarily formed the new system of financial accounting statement in enterprise on the worldwide scale. 2 Cash Flow S