| 现金流量表分析刍议 |
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| 引用本文： | 成凤艳.现金流量表分析刍议[J].丹东师专学报,2002,24(1):38-39. |
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| 作者姓名： | 成凤艳 |
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| 作者单位： | 本溪冶金专科学校经济系,辽宁本溪,117022 |
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| 摘 要： | 本文分析了企业一定时期现金流入流出的原因,分析了企业偿债能力和支付能力,分析了企业的发展能力以及企业投资和理财活动对经营成果和财务状况的影响.论述了进行现金流量表分析时应注意的问题.
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| 关 键 词： | 现金流量表 偿债能力 支付能力 |
| 文章编号： | 1000-5695(2002)01-0038-02 |
| 修稿时间： | 2001年6月11日 |
Tentative Suggestions for the Analysis of Cash Flow Statement |
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| Tentative Suggestions for the Analysis of Cash Flow Statement.Tentative Suggestions for the Analysis of Cash Flow Statement[J].Journal of Dandong Teachers College,2002,24(1):38-39. |
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| Authors: | Tentative Suggestions for the Analysis of Cash Flow Statement |
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| Abstract: | The paper analyzes reasons for cash flowing in and out in the case of enterprise during a period of time. its ability to repay and pay, and the effect of its developing ability and activities such as investment and financial transactions on business success and financial situation. The paper also expounds the problems which deserve noticing when the cash flow statement is alalyzed. |
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| Keywords: | cash flow statement ability to repay ability to pay |
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