現(xiàn)金流量表概述畢業(yè)論文外文翻譯-其他專業(yè)(已修改)
2025-02-04 03:26 本頁面
【正文】 1 中文 2835 字 外文資料 The summarize of cash flow statement 1. Introduction Financial reports aim at assuring an efficient dialogue between the entity and the external operators interested in having realistic estimations on the growing perspectives of the entity and, equally, on its sustainability. In spite of the fact that the profit and loss account, as a ponent of the cashflow statement financial report, provides a dynamic image on an entity39。s activity, it nevertheless does not offer a clear vision on the fina ncial flows that modify its financial structure and its cash flow. Out of the information officially issued by a certain entity, only that providing financiallysignificant data is selected, once it expresses nonconventional realities on the cash resources necessary for supporting an efficient investment policy and for remunerating the invested capitals, or that referring to the external contributions of capital assuring financial balance. Within such a context, to evaluate a pany39。s capacity of generating cash flow and cashflow equivalents, the users of financial situations analyze the cashflow statement – an expression of the cash and pay operations performed by an entity, and not only the hypothetical dimension of its performances, determined by the conventions of the obligation accountancy. The cashflow statement is conceived so that to offer a most pregnant image of the inputs and outputs of the availabilities afferent to the main categories of activities developed by a pany (exploitation, investment and financing activities) and to justify the treasury39。s balance at the end of the financial exercise. Otherwise, the cash flow statement explains the pany performances in generating cash. The IASB has developed, at the international level, the IAS 7 norm “The cashflow statements”. This norm renders void and replaces IAS 7 “The situation of changes in the financial position” from 1977 and has been revised in time, its last variant being applied on January 1st, 1994. The other entities, considered small and intermediate, can optionally conclude such a document. The obligation imposed to some panies to develop The CashFlow Statement emphasizes the increasing importance of this statement in evaluating the pany’s performances. 2 2. The Informational Application of CashFlow Statements Drawing a Cash Flow statement has several reasons. First, the financial statements are concluded according to the mitment accounting and based on the principle of exercise independence. In these circumstances, the effects of the agreements and of other events from the pany are acknowledged when they are produced and not while the cash and cash considerations are cashed or paid by the pany, an aspect that does not always satisfy the necessities of the financialaccounting information users. Second, the result of the exercise, reflected in The Profit and Loss Account, is affected by a series of accounting co
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