Chapter 3 Cash Flows and Financial Analysis（现金流量与财务分析）.pdf

Chapter 3 Cash Flows and Financial Analysis (現金流量與財務分析) A Financial Information (財務 資訊) (p.57)  Financial information is the responsibility of management  Created by within-firm accountants (由公司 內的會計師編製) and reviewed by auditors(公司外的稽查員來檢閱)  Creates a conflict of interest because management wants to portray firm in a positive light  Published to a variety of audiences A-1 Users of Financial Information  Investors and Financial Analysts  Major p