現(xiàn)金流量表概述外文翻譯-wenkub
2022-12-15 09:15:55 本頁面
【正文】 動(dòng)分項(xiàng)列示的優(yōu)勢(shì)在于，它進(jìn)一步解釋了公司財(cái)務(wù)狀況變動(dòng)，并通過分析每部分的資金平衡狀態(tài)及每項(xiàng)現(xiàn)金流入和現(xiàn)金流出，進(jìn)而了解企業(yè)財(cái)務(wù)狀況變動(dòng)的具體原因。根據(jù)這種方法，對(duì)于經(jīng)營(yíng)、籌資、投資這三種活動(dòng)的現(xiàn)金流量被認(rèn)為是與公司在經(jīng)營(yíng)過程中發(fā)生的交易或事項(xiàng)的經(jīng)營(yíng)活動(dòng)現(xiàn)金流入和支出等同的。 間接法以利潤(rùn)表上的凈利潤(rùn)為起點(diǎn)，通過調(diào)整某些相關(guān)項(xiàng)目后得出經(jīng)營(yíng)產(chǎn)生的現(xiàn)金流量。因此采用間接法，我們就可以調(diào)整和計(jì)算籌資和投資活動(dòng)的收入和支出。 以損益表為出發(fā)點(diǎn)來列示企業(yè)經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量情況。 據(jù)專家說，間接法更容易應(yīng)用和受公司外部人青睞，因?yàn)殚g接法可以使公司財(cái)務(wù)報(bào)表外部使用者更清楚的了解公司資產(chǎn)的流動(dòng)性和償付能力?？偟默F(xiàn)金流量是根據(jù)經(jīng)營(yíng)活動(dòng)現(xiàn)金流的直接法和間接法來確定的。 投資活動(dòng)產(chǎn)生的現(xiàn)金流量產(chǎn)生于加大投資和減少投資、資金成本以及投資活動(dòng)過程 中產(chǎn)生的赤字或不足?，F(xiàn)金流量項(xiàng)目是根據(jù)經(jīng)營(yíng)活動(dòng)現(xiàn)金流、投資活動(dòng)現(xiàn)金流和 8 籌資活動(dòng)現(xiàn)金流的產(chǎn)生和支出來劃分的。這樣的分析主要是用于反映用于償還的融資費(fèi)用。 最后，即使除了以上提到過的情況， 現(xiàn)金流量表仍可提供公司一系列已通過其他財(cái)務(wù)報(bào)表分析了的靜態(tài)財(cái)務(wù)狀況之外的額外的很多信息。利潤(rùn)收入和費(fèi)用的支付能力之間的區(qū)別是現(xiàn)金流的代表和連接盈利能力和償債能力的關(guān)鍵。在一個(gè)短、中期間，通過度獲利能力和盈利能力分析可以感知企業(yè)財(cái)務(wù)狀況的變動(dòng)。另一方面，一定的利潤(rùn)并不代表收入或貸款和不確定支付的費(fèi)用或投資的差額。損益表只考慮到收益，而并沒有考慮到現(xiàn)金的償債能力。 第二是體現(xiàn)在損益表中的運(yùn)營(yíng)的結(jié)果，受一系列會(huì)計(jì)項(xiàng)目的影響，比如應(yīng)付款系統(tǒng)，即損益表并不能反映公司的這真實(shí)的財(cái)務(wù)狀況。人們對(duì)現(xiàn)金流量表認(rèn)識(shí)的不斷加深，表明現(xiàn)金流量表對(duì)企業(yè)價(jià)值分析越發(fā)重要。這項(xiàng)規(guī)定從 1977年開始并不斷的被修訂，最終于 1994年 1月 1日施行?，F(xiàn)金流量表編制的目的為提供一個(gè)富有意義的企業(yè)有效的現(xiàn)金流入和現(xiàn)金流出的狀況，如企業(yè)正在運(yùn)行的各項(xiàng)主要活動(dòng)，比如投資活動(dòng)、經(jīng)營(yíng)活動(dòng)、籌資活動(dòng)，并以此判斷財(cái)政收支的平衡，進(jìn)而對(duì)企業(yè)財(cái)務(wù)狀況做出最終判斷。損益表在分析中雖然占據(jù)重要地位，但是現(xiàn)金流量表作為重要補(bǔ)充報(bào)表，它不但提供經(jīng)營(yíng)活動(dòng)過程中財(cái)務(wù)動(dòng)態(tài)的狀況，而且它能對(duì)反映其財(cái)務(wù)結(jié)構(gòu)和現(xiàn)金流量的財(cái)務(wù)狀況提供一個(gè)清晰的視覺。 identifying the moment of cash and cash equivalents occurrence。 1 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 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. The Informational Application of CashFlow Statements Drawing a Cash Flow statement has several reasons. 2 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 conventions (for example, the redemption calculation system) and does not express the real pany performa
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