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现金流量表是会计报表中用于反映某一时期现金收入和支出状况的重要工具，替代了资金流量表或财务状况变动表。它帮助企业分析资产流动性及财务状况，通常分为经营活动、投资活动和筹资活动三大类。经营活动产生的现金流量涉及到企业日常运营中产生的现金流动，包括销售商品、提供劳务、经营租赁等活动收到的现金与...
Bad debt expense and warranty expense recognition No-recurring items Changes in accounting policies and estimates EPS Treasury stock method Common-size Comprehensive income U.S. GAAP IFRS Income statement Summary of key points: revenue/salesx/turnover, net revenue? Details about the presentation of...
必应词典为您提供cash-flow-statement的释义,un. 现金流动表; 网络释义: 现金流量表;现金流转表;现金流量报表;
现金流量表的编制是以收付实现制为基础。即统计目标是实际产生的现金流入流出。 在现行财务报表体系中,资产负债表和损益表都是以权责发生制为基础,反映了企业的财务状况和经营成果。 现金流量表是以收付实现制为基础的,它向投资者和债权人提供了一套比较完整的现金流量资料,以帮助报表使用人更好地评价企业的财务状...
Chapter 4 - Cash flows statement Chapter3 Cashflowsstatement Objective (1)Understandthecashandcashequivalent(2)UnderstandhowtheStatementofCashflowsis organized(2)Identifyoperating,investing,andfinancingactivities.Chapter3 CashflowsstatementIntrooftheCFS(1)Preface CashEquivalents Cash Currency 4 Short-term,...
1.A cash flow statement shows the amount of cash entering and leaving a company. 2.The sale of fixed assets and the collection of loans are examples of positive cash flow from investing activities. 3.The movement of cash between a company and its owners is cash flow from financing activitie...
Cash flow statementprepared using the direct method has a significant drawback. 现金流量表编制使用直接的方法有重大缺陷. 互联网 Finally, summarizes the studies on thecash flow statementof investors. 最终据此, 总结研究确定现金流量表在投资者决策中的实用性. ...
Overall, the cash flow statement provides an account of the cash used in operations, including working capital, financing, and investing. There are three sections–labeled activities–on the cash flow statement.总的来说，现金流量表体现的是经营活动、融资活动和投资活动中使用现金（包括营运资本）的情况...
现金流量表 CASH FLOW STATEMENT(中英文对照版)CASHFLOWSTATEMENT(Travelenterprise)Nameofenterprise:month/day/yearITEMS一、CASHFLOWSFROMOPERATINGACTIVITIES：CashreceivedfromsaleofgoodsorrenderingofservicesRefundoftaxandleviesOthercashreceivedrelatingtooperatingactivitiesSub-totalofcashinflowsCashpaidforgoodsandservicesCash...