目 录
内容摘要·························································2
绪论·······················································3
现金流量表的概念和重要性···································3
2.1概念·······················································3
2.2现金流量表的重要性·········································3
现金流量表的相关分析·······································4
3.1结构分析···················································4
3.1.1分析现金流量采用的最基本的方法························4
3.1.2经营活动产生的数据流分析······························4
3.1.3融资活动产生的现金流分析······························4
3.1.4投资活动产生的现金流分析······························4
3.2偿债能力的分析·············································5
3.2.1短期偿债能力分析······································5
3.2.2长期偿债能力分析······································5
3.3支付能力的分析·············································6
3.4盈利能力的分析·············································6
3.5利润质量的分析·············································6
3.6适应能力和变现能力的分析···································7
3.7企业未来状况和未来发展规模的潜力分析·······················7
3.7.1企业未来获取现金能力的预测····························7
3.7.2企业未来发展状况的预测································7
3.7.3未来发展规模的潜力分析································8
3.8与其他报表的有关项目结合进行分析···························8
对现金流量进行财务分析过程中需要注意的问题··················8
结论·····························································10
参考文献·························································11
内 容 摘 要
现金流量表是反映企业在一定会计期间内现金流入和流出情况的会计报表。它以现金 (包括现金等价物 ‚除非特别说明 ‚以下所说现金均包括现金等价物 )为编制基础，反映企业一定期间内经营活动、投资活动和筹资活动所引起的现金流入和流出。近年来，企业十分重视现金流量表的编制工作，但对编后的报表却疏于分析，使所编制的现金流量表未能发挥其应有的作用。因此，综合运用对现金流量所反映企业的偿债能力、盈利能力、支付能力、发展能力等主要指标的分析，可以了解企业资产的流动性，判断和评价企业的财务状况，预测企业未来的现金流量，帮助投资者、债权人、经营者及其他有关方进行科学的财务预测与决策提供正确的依据。并且对于评价企业的实现利润、财务状况及财务管理, 要比传统的损益表提供更好的基础。
