【正文】 河北科技師范學院 本科畢業(yè)論文（設(shè)計）外文翻譯 對現(xiàn)金流量報表相關(guān)目標的量化分析 院（系、部） 名 稱 ： 商務管理系 專 業(yè) 名 稱 ： 學 生 姓 名 ： 學 生 學 號： 指 導 教 師： 2020 年 01 月 05 日 河北科技師范學院教務處制 Quantitative Analysis of the Target Related to Cash Flow Statement With the example of the trend analysis method applied to the cash flow statement, the authors study the quantitative analysis method of the target related to cash flow statement. So the statement user can knows the current and previous financial condition in the enterprises, correctly evaluate the current and future abilities to pay and repay, find out the problems in financial affairs, and scientifically calculate the future financial conditions. An adequate, efficient basis is provided for scientific decision. 1 Introduction It was America that first decided to replace statement of changes in financial position with cash flow statement. Afterwards, ., Australia, Canada and many other countries and areas followed. To emphasize cash flow statement and overe the shortings of statement of changes in financial position, in January, 1987, FASB in America promulgated financial accounting standards announcement No. 95《 Cash Flow Statement》 .It requires enterprise to replace the statement of changes in financial position with cash flow statement from July 1988. In September, 1991, British Accounting Standard Board announced financial statement standard 《 Cash Flow Statement》 too, demands all with the requirements should prepare cash flow statement. In 1992, International Accounting Standard Board announced 《 lnternational Accounting Standards 》， required to replace statement of changes in financial position with cash flow statement. So now cash flow statement, equitydebt statement, and profit and loss statement have preliminarily formed the new system of financial accounting statement in enterprise on the worldwide scale. 2 Cash Flow Statement Contents of Cash Flow Statement and Its Compilation Purpose Cash flow statement means statement of changes in financial position piled based on cash and shows operating activities, investment activities and collecting capital activities of the enterprise on account of flowin and flowout of cash during a certain period, and shows all aspects of flowin and flowout of cash. It is piled on the cash basis of accounting and belongs to periodic dynamic statement. The basic purpose of piling cash flow statement is to provide the information of flowin and flowout of cash during a current accounting period to shareholders, creditors and other users of the statement to help them correctly make assessment of: The Capability of obtaining cash flow during the future accounting period。 The Capability of repay debts and paying dividend。 The Capability of raising funds。 .The reason for engendering the difference of ine and cash flow。 and, Investment and raising funds activities affecting and not affecting cash during the current period. Components of Cash Flow (1) Cash flowin There are three chief types of economic services flowin of cash: Reducing other assets except cash adding debts and adding shareholder39。s right. (2) Cash flow out There are three chief types of economic services flowout of cash: Adding other assets except cash, reducing debts and reducing shareholder39。s right. Classification of Cash Flow Cash flow within a certain period is classified into the following three types on account of the nature of operation service: The cash flow of operation activities, the cash flow of investment activities and the cash flow of raising funds activities. (1) Cash flow ofoperation activities Operation activities mean the main service of an enterprise and other noninvestment activities or raising funds activities. It includes: Cash flowin of operation activities: The input of selling goods and providing labour force。 the input of loan interest, stock dividend and bond interest。 other input of not belonging to investment activities and raising funds activities. Cash flowout of operation activities: The cash of paying to suppliers and providers of labour force。 the expenditure of salary。 the interest to creditor。 the expenditure of tax on ine and penalty. (2) Cash flow of investment activities Investment activities mean purchase and selling of longterm asset and other investments without the cape of cash equivalent. It includes: Cash flowin of investment activities: recovering loan。 selling stocks and bonds issued by other panies。 selling fixed assets and other productive assets. Cash flowout of investment activities: providing loan to other enterprises。 purchasing stocks and bonds issued by other panies。 purchasing fixed assets and other productive assets (including capitalized interest of asset cost). (3) Cash flow of raising funds activities Raising funds activities mean the activities to cause the scale and structure of rights and interest capital and other loan to change. It includes: Cash flowin of investment activities: issuing stocks., bonds and bill。 gaining mortgage loans and all kinds of other longterm and shortterm loans. Cash flowout of investment activities: issuing stock interest in cash。 repaying loans。 preceding expenditure to creditor (including cash expenditure caused by extended longterm debt). Structure of Cash Flow Statement There are two methods to pile cash flow statement: direct method and indirect method. The structure of cash flow statement piled by the two methods is different. This article remends the basic structure of cash flow Statement piled by direct method and usually adopted by enterprises. Th