现金流量表的务对比分析.docVIP

摘 要 现金流量表是财务报告中的主要报表之一，是反映企业在一定会计期间的现金和现金等价物流入和流出的报表。现金流量表在结构上将企业一定期间的现金流量分为经营活动产生的现金流量、投资活动产生的现金流量、筹资活动产生的现金流量。它反映的现金流量信息在协调财务关系组织财务活动等方面起着重要作用。综合使用比较分析、结构分析、比率分析等财务分析方法可将现金流量表上的数据转换成有用的信息，正确评价现金流量表，加强对现金流量表的独立审计，从而提高会计信息质量。 【关键词】：现金流量表，财务分析，现金净流量 Abstract The statement of cash flows?is one of the main?forms?of the financial report, reflects the enterprise in a certain?accounting period?cash?and cash?equivalent inflow and outflow of?the report. The statement of cash flow?in?the?enterprise in a certain period of?cash flows are classified as?cash flows from operating activities, investment activities generated cash flow?,cash flow from financing activities. Cash flow information?which reflects the plays an important role in the coordination of financial?organization?financial?activities.?Comparative analysis comprehensive?use of?structure analysis,?ratio analysis,?financial analysis method can make the?cash flow statement?data?into useful information,?the correct evaluation of?the cash flow statement,?to strengthen the?independent audit?of the statement of cash flows,?so as to?improve the quality of accounting information. 【Keywords】：cash flow statements，financial analysis，net cash flow 目 录 TOC \o 1-7 \h \u HYPERLINK \l _Toc20014 1 引言 PAGEREF _Toc20014 1 HYPERLINK \l _Toc13672 2 现金流量表的基本结构 PAGEREF _Toc13672 1 HYPERLINK \l _Toc13672 2.1现金流量主表的基本结构 2 HYPERLINK \l _Toc13672 2.2现金流量表补充资料的基本结构 2 HYPERLINK \l _Toc5516 3 现金流量表的作用 PAGEREF _Toc5516 2 HYPERLINK \l _Toc32423 4 现金流量表财务分析 PAGEREF _Toc32423 4 HYPERLINK \l _Toc4235 4.1 现金流量比较分析 PAGEREF _Toc4235 4 HYPERLINK \l _Toc31002 4.1.1 经营活动 PAGEREF _Toc31002 4 HYPERLINK \l _Toc18988 4.1.2 投资活动 PAGEREF _Toc18988 4 HYPERLINK \l _Toc18022 4.1.3 筹资活动 PAGEREF _Toc18022 5 HYPERLINK \l _Toc5209 4.2 现金流量结构分析 PAGEREF _Toc5209 5 HYPERLINK \l _Toc28620 4.2.1 横向结构 PAGEREF _Toc28620 5 HYPERLINK \l _Toc9729 4.2.2 纵向结构 PAGEREF _Toc9729 6 HYPERLINK \l _Toc8297 4.3 现金流量比率分析 PAGEREF _Toc8297 6 HYPERL