试析现金流量表的作用及现金流量分类

现金流量表是一张反映企业一定会计期间的经营活动、投资活动和筹资活动等对现金及现金等价物产生的影响。显示企业以现金偿付到期债务能力的会计报表。本文分析了现金流量表对不同利益主作用及如何对现金流量进行合理分类。

A Brief Analysis of the Function of Cash Flow Statement and the Classification of the Cash Flow.

As a latest financial statement,cash flow statement shows the influence of the business management,investment and fund-raising on the cash and the cash equivalent in a certain accounting period.It also shows the ability of a firm to pay the debts due.It's main function is to provide the user of the statement with the concerning information about the cash flow of a business in a certain accounting period.In this article,the author covers four methods to classify the cash flow:business management,investment,fund-raising activities,and occasional items.