【正文】 Cash flow 1984 1985 1986 1987 1988 Cash ine of operation activities 43123 45 389 47 100 48 200 49 318 Unit: Thousands of dollars Cash flow 1989 1990 1991 1992 1993 Cash ine of operation activities 50 897 52 310 55 432 58 765 60 581 Unit: Thousands of dollars Cash flow 1994 1995 1996 1997 1998 Cash ine of operation activities 65 300 68 465 70 125 71 532 73 871 SO: ya n?? = 2 6 0 0 0 2 8 7 5 3 6 8 4 6 5 7 0 1 2 5 7 1 5 3 2 7 3 8 7 1 1 0 1 1 8 9 62 0 2 0 2 0? ? ?? ? ??? =50 Thousands of dollars 2n xyb nx? ?? = ? ? ? ? ? ?22 222 0 * 1 0 * 2 6 0 0 0 9 * 7 1 5 3 2 1 0 * 7 3 8 7 1 1 8 0 0 1 2 57 7 02 0 * [ 1 0 9 9 1 0? ? ?? ????? ?? ? ? ? ?? ? =2 Thousands of dollars then the forecast trend equation is: y=50 +2 if the enterprise wants to forecast cash ine of operation activities in 1999, then: y=50 +2 *11=76 Thousands of dollars 5 Conclusion By quantitative analysis of cash flow statement, we can conclude the trend analysis is an analysis method which forecasts the future result by studying a number of continual periods39。 financial statement, paring relevant program39。 repaying loans。 selling fixed assets and other productive assets. Cash flowout of investment activities: providing loan to other enterprises。 the expenditure of salary。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。The Capability of raising funds。The Capability of obtaining cash flow during the future accounting period。 .The reason for engendering the difference of ine and cash flow。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 interest to creditor。 purchasing stocks and bonds issued by other panies。 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. The basic structure of cash flow statement is posed of three parts: Cash flow of operation activities. The data needed by this part may be found in B/S (balance sheet) and ine sheet. Cash flow of investment activities. The information needed by this part may be found from the change of current asset account, but the true data need to be adjusted on account of ine or loss in ine sheet. Cash flow of raising funds activities which may be obtained by analyzing and puting the change of relevant current liability and shareholder39。s amount of money and analyzing the increase and decrease of some quotas to judge its trend. Applying trend analysis, the user of statement may know the basic trend of relevant program changes, judge whether this trend is advantageous or not and predict the future development of the enterprise. Trend analysis usually putes trend percentages. There are two types of trend percentages: It is illustrated by the cash flow statement of some telemunication bureau. We pile cash flow statement gathered from 1995 to 1998 of this bureau on account of cash flow statements from 1995 to 1998 of this bureau (statement from 1995 to 1998 omitted). The form of cash flow statement and the data of this bureau in 1998 are shown as in Table 1: Table 1 Cash flow statement of a telemunication bureau Enterprise： Year:1998 Unit: Thousands of dollars Cash flow Amount 1 Cash flow of operation Cash flow in: Cash from sales clients 85890 Other operation ine (12020) Subtotal f cash flow in 73871 Cash flow out: Paying suppliers (40 871) Paying interests (1 287) Paying other expenses (19 585) Paying ine tax (2 546) Subtotal of cash flow out (25 119) Net cash of operation 48 752 2 Cash flow of investment Cash flow in: Recovery of cash from investment 68 000 Recovery of cash relate to 18 500 investment activities Subtotal of cash flow in 86 500 Cash flow out: Equipment purchasing (66 676) Sub total of cash flow out (66 676) Net cash of investment 19 824 3 Cash flow of raising funds Cash flow in: Cash from loan 36 220 Cash accepting rights and