【正文】 投 資現(xiàn)金流出 100 籌資現(xiàn)金流出 100 從表 4中，我們可以得出 以下 結(jié)論，企業(yè)現(xiàn)金收入 在 不斷增加， 而且 其增長(zhǎng)速度 也是不斷加快的 。 投資活動(dòng)現(xiàn)金收入成倍增加且達(dá)到了 %,這表明了之前的投資逐漸到期 ,然后投資活動(dòng)的現(xiàn)金收入增加 。 表 2 現(xiàn)金流量表合計(jì) 編制單位 : 單位 : 千美元 現(xiàn)金流量 1995 1996 1997 1998 現(xiàn)金流入 187 500 203 136 207 752 211 672 經(jīng)營(yíng)現(xiàn)金流入 68 465 70 125 71 532 73 871 投資現(xiàn)金流入 40 680 65 421 76 345 86 500 籌資現(xiàn)金流入 78 355 67 590 59 875 51 301 現(xiàn)金支出 62 233 79 765 91 815 108 049 經(jīng)營(yíng)現(xiàn)金支出 15 908 19 880 22 905 25 119 投資現(xiàn)金支出 32 905 40 895 54 690 66 676 籌資現(xiàn)金支出 13 420 18 990 14 220 16 254 數(shù)據(jù)來(lái)自從 1995年到 1997年 (省略 ) 年度會(huì)計(jì)報(bào)表。 走向分析通常推算走向比例。 資金流動(dòng)狀態(tài)的定量分析方法通常包括走向分析、結(jié)構(gòu)分析、比率分析、對(duì)比分析和因素分 析。 增補(bǔ)聲明中發(fā)現(xiàn)的非現(xiàn)金投資和資金籌備活動(dòng)可以顯示出重要經(jīng)濟(jì)活動(dòng)的所有方面。 資金流動(dòng)的投資活動(dòng)。由這兩種方法所解釋的資金流動(dòng)狀態(tài)的結(jié)構(gòu)是不同的。 籌資 活動(dòng)包括資金流入 籌資 活動(dòng)和資金流出投資活動(dòng)。 （ 2）投資資金流 量 投資活動(dòng)意味著購(gòu)買(mǎi)和出售長(zhǎng)期資產(chǎn)和其他不能短期變現(xiàn) 的現(xiàn)金等價(jià)物，包括：資金流入投資和資 金流出投資。 現(xiàn)金 流的分類(lèi) 因業(yè)務(wù)性質(zhì)不同一定時(shí)期的現(xiàn)金 流 量 可分為下面三 種形式： 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金 流 量 ，投資 活動(dòng)產(chǎn)生的現(xiàn)金流 量 ，籌資活動(dòng)產(chǎn)生的現(xiàn)金流 量 。 引起凈收益額與凈現(xiàn)金流量不同的原因。所以，現(xiàn)在 現(xiàn)金流量表 、 股權(quán)債務(wù)聲明 和 損益表 已在世界范圍內(nèi)的企業(yè)中初步形成了新的財(cái)務(wù)會(huì)計(jì)報(bào)告制度。為強(qiáng)調(diào)現(xiàn)金流量表和克服財(cái)務(wù)狀況變 動(dòng) 表的缺點(diǎn)，美國(guó)的財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)于 1987 年 1 月頒布了第 95 號(hào)《現(xiàn)金流量表》這一財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)的聲明。所以， 現(xiàn)金 流量表的使用者可以知道企業(yè)當(dāng)前和以前的 財(cái)務(wù) 狀況，正確評(píng)價(jià)當(dāng)前和未來(lái)投入與產(chǎn)出的能力，找出 企業(yè) 在 財(cái)務(wù)狀況 中的存在 問(wèn)題并 合理 的計(jì)算 未來(lái) 的財(cái)務(wù)狀況。t increase, on the contrary, percent less than that in 1995, which shows the dependence on raising funds gradually reduces. Cash expenditure also gradually increases and cash expenditure in 1998 was percent more than that in 1995, among which cash expenditure of investment activities increased by percent, which is slower than the general cash flow. Cash expenditure of investment activities increased by percent, which shows cash expenditure of investment activities in 1998 was double that in 1995 and the enterprise strengthens investment. Cash expenditure of raising funds activities has increased by percent, which shows a huge amount of loans still don39。39。 gaining mortgage loans and all kinds of other longterm and shortterm loans. Cash flowout of investment activities: issuing stock interest in cash。 selling stocks and bonds issued by other panies。 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。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。 河北科技師范學(xué)院 本科畢業(yè)論文（設(shè)計(jì)）外文翻譯 對(duì)現(xiàn)金流量報(bào)表相關(guān)目標(biāo)的量化分析 院（系、部） 名 稱(chēng) ： 商務(wù)管理系 專(zhuān) 業(yè) 名 稱(chēng) ： 學(xué) 生 姓 名 ： 學(xué) 生 學(xué) 號(hào)： 指 導(dǎo) 教 師： 2020 年 01 月 05 日 河北科技師范學(xué)院教務(wù)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: T