現(xiàn)金流量表概述畢業(yè)論文外文翻譯-其他專業(yè)-全文預(yù)覽
【正文】 pany profits and payments, allows knowing its historical capacity to generate cash flow and offers the elements that lie at the basis of predictions, on short term, of the future cash flows. The cashflow information is considered by the financialaccounting information users one of the most intelligible and objective source of information that presents the facts without leaving space to subjective interpretations. As a result, the cashflow information represents the essence of some new modern methods of business evaluation (a method based on updating/capitalization of future cash flows) (Pantea ., Deaconu A., 2021). Finally (without pretending to mention all the uses of this situation), The CashFlow Statement offers extra information about a series of aspects that have already been analyzed statically, on the account of financial statements. For example, the change of the pany assets can be statically analyzed starting from the balance sheet, thus being the expression of unsettled agreements. The CashFlow Statement presents the change of assets, dynamically, materialized in the profits and payments of the respective agreements carried out during the financial exercise. Consequently, the financial structure is analyzed starting from the Balance sheet and The statement of changing equity capital. Such an analysis mainly reflects the amounts belonging to the financiers, due to be repaid at the end of the financial exercise, without revealing their dynamics. The CashFlow Statement presents the profits and payments concerning the external capital ing from the shareholders, creditors, as well as their payment by dividends and interests. The relationship between the 4 pany’s profitability and the cash flows can be emphasized by analyzing, in dynamics, the way in which the price variation influences the period turnover and profits. IAS 7 “The CashFlow Statement” synthesizes the informational utility of the CashFlow Statement mentioning that the information offered to the financial statement users is the basis for: evaluating the pany’s capacity to generate cash and cash equivalents。 cash flows from the financing activities. In IAS 7 “The CashFlow Statement” it is mentioned that the operation cashflows (OCF) are essential for appreciating the pany’s financial performance. It is on their dimension that the pany capacity depends in order to: maintain the production capacity, achieve new investments, reward new dividends, and repay loans without referring to expensive external financing resources. The CashFlow Statement turns the operation result into an effectively cashed result. Cashflows from investment activities (CFI) are imputable to the operations of investment/disinvestment in/from invested and financial capital and reflect the deficit or surplus generated by such operations. The cash flows from financing activities (CFF) present the profits and payments related to the external finances to which th
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