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- 2026-05-15 发布于北京
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FunctionoftheStatementofCashFlows
PARTONE Thefunctionofthestatementofcashflowsactsaveryimportantpart. Therearethreeprimarypurposesofthestatement.
PARTONEAnotherpurposeItisusefultomanagementandexternalusers.SecondarypurposeToprovideinformationthatcouldn’tbeprovidedinbalancesheetandtheincomestatement.PrimarypurposeToprovideinformationaboutacompany’scashinflows,outflowsandnetflows.CashFlows
PARTONEWhyweneedthestatementofcashflows?现金净流量=现金流入-现金流出利润=收入-费用BUT收入≠现金流入费用≠现金流出
PARTTWO Thestatementofcashflowsisve
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