会计专业英文翻译
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摘要:现金流量表是以现金为计量基础编制的,反映企业一定会计期间现金及现金等价物流入和流出的报表,对现金流量表的分析,既要掌握该表的结构及特点,分析其内部构成,又要结合资产负债表和利润表进行综合分析,以求全面、客观地评价企业的财务状况和经营业绩。本文就从现金流量表的概念、结构入手,结合实例,介绍多种分析方法的运用。
Abstract:
Statement
of
cash
flow
is
based
on
cash
as
its
quantification
to
be
made
up.
It
is
a
repot
form
reflecting
the
inflow
and
outflow
of
cash
and
cash
equivalent.
To
analyze
statement
of
cash
flow,
it
requires
not
only
knowing
well
about
the
structure
and
its
characteristic
to
have
an
analysis
of
the
interior
compose,
but
also
making
a
comprehensive
analysis
combining
with
balance
sheet
and
profit
statement,
in
order
to
evaluate
the
financial
condition
and
outstanding
management
achievement
roundly
and
impersonality.
Starting
with
the
conception
and
the
structure
of
statement
of
cash
flow,
this
paper
introduces
the
application
of
manifold
analysis
methods.
关键词:现金
现金流量
会计报表
现金流量表
现金流量表分析
Key
words:cash,
cash
flow,
accounting
statement,
statement
of
cash
flow,
analysis
of
statement
of
cash
flow
Abstract:
Statement
of
cash
flow
is
based
on
cash
as
its
quantification
to
be
made
up.
It
is
a
repot
form
reflecting
the
inflow
and
outflow
of
cash
and
cash
equivalent.
To
analyze
statement
of
cash
flow,
it
requires
not
only
knowing
well
about
the
structure
and
its
characteristic
to
have
an
analysis
of
the
interior
compose,
but
also
making
a
comprehensive
analysis
combining
with
balance
sheet
and
profit
statement,
in
order
to
evaluate
the
financial
condition
and
outstanding
management
achievement
roundly
and
impersonality.
Starting
with
the
conception
and
the
structure
of
statement
of
cash
flow,
this
paper
introduces
the
application
of
manifold
analysis
methods.
关键词:现金
现金流量
会计报表
现金流量表
现金流量表分析
Key
words:cash,
cash
flow,
accounting
statement,
statement
of
cash
flow,
analysis
of
statement
of
cash
flow
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