現(xiàn)金流量表概述畢業(yè)論文外文翻譯-其他專業(yè)-預(yù)覽頁
【正文】 e pany refers, when the cash resulted from the operation activities was insufficient to cover the investment operations and to reward the financiers (banks, shareholders). The separation of flows in relation to their origin has the advantage of further explanations concerning the pany’s financial position, by means of the partial balances resulted from paring the profits and payments specific to each activity. Simultaneously, the separate emphasis on cash and cash equivalents resulted from the period agreements and from cash surplus investments allows the factorial analysis of their variation during the respective period and the identification of the activity that 5 generated or consumed the highest cash flows. The total cash flow is determined according to the puting method of cash flows from exploitation activities, using the direct or indirect method. The direct method operates only with cashins and payments information. According to this method, the cash flows corresponding to the three activities are puted as the difference between the effective cashins and payments corresponding to the transactions and events that took place within the pany, during a financial exercise. The direct method is favored by investors, as it represents the starting point in making forecasts about cash flows, with the purpose to establish the pany’s value. The indirect method is easier to apply and preferred, according to specialists, by the managers who do not want, as we previously stated, to present to the external users the real image about their pany’s liquidity and solvency. It implies determining the cash flows from the operation activities by means of the information provided by the mitment accounting (from the Profit and Loss Statement). Thus, we start from the accounting result (which includes revenues and expenses concerning the financing and investment activity, the calculated revenues and expenses). This is adjusted with the revenues and expenses related to the investment and financing activities, and with the calculated revenues and expenses (Ristea M., Lungu C. I., Jianu I., 2021). 6 現(xiàn)金流量表概述 1 簡介 財務(wù)報表旨在確定區(qū)別于實際經(jīng)營情況和對外報表數(shù)據(jù)之間的有效的數(shù)據(jù)，目的在于可據(jù)此獲得企業(yè)存在和可持續(xù)發(fā)展的能力和價值。 為了衡量公司的 產(chǎn)生的現(xiàn)金流量的容量和現(xiàn)金質(zhì)量，財務(wù)狀況的使用者通過分析現(xiàn)金流量表，可以獲得一個企業(yè)現(xiàn)金收入和支付活動的情況，而并非只是表現(xiàn)其由權(quán)責(zé)發(fā)生制決定的表面上的財務(wù)狀況。在國際會計準則上，對現(xiàn)金流量表進行了具體規(guī)定。一些中小企業(yè)也可針對現(xiàn)金流量表對企業(yè)狀況得出一個結(jié)論。在這種情況下，現(xiàn)金流量的產(chǎn)生受制 度和公司的其他事項的影響是公認的，而不是當現(xiàn)金或現(xiàn)金狀況發(fā)生變動時，并不是只是為了滿足權(quán)責(zé)發(fā)生制會計信息使用者的滿意。企業(yè)現(xiàn)金流量財務(wù)狀況的分析包 括，從最簡單的視角，比較來自損益表的收入和費用，并獨立地分析現(xiàn)金收入和現(xiàn)金費用支出狀況。但是收入并非總是 利潤和費用的匯聚。這樣長期下去，如果企業(yè)沒有其他利潤，就會導(dǎo)致企業(yè)缺乏償債能力。以此，取決于公司盈利能力和資產(chǎn)結(jié)構(gòu)的公司的流動性成為債權(quán)人的關(guān)注點?，F(xiàn)金流量信息也可反映了一些新的模式下企業(yè)價值分析的本質(zhì)。所以資產(chǎn)負債表和所有者權(quán)益變動表的構(gòu)成成為被分析的行列。 3 現(xiàn)金流量的測定和編制方法 8 現(xiàn)金流量表描述了在某一會計期間，經(jīng)營活動、投資活動和籌資活動確定現(xiàn)金收入和現(xiàn)金支出的狀況?，F(xiàn)金流量表可將運營結(jié)果轉(zhuǎn)換成現(xiàn)金收支的狀態(tài)。同時，現(xiàn)金活動分項列示強調(diào)了，來自運用因素分析法在不同時期產(chǎn)生最高現(xiàn)金流的經(jīng)營活動及有現(xiàn)金結(jié)余的投資活動的現(xiàn)金及現(xiàn)金等價物。直接法深受投資者的偏愛，因為它是對現(xiàn)金流預(yù)測的起點，進而判斷公司的未來價值。通過 將企業(yè)非現(xiàn)金交易，過去或者未來經(jīng)營活動產(chǎn)生的現(xiàn)金收入或支出的遞延或應(yīng)計項目，以及與投資或籌資現(xiàn)金流量相關(guān)的收益或費用項目對凈收益的影響進行調(diào)整來反映企業(yè)經(jīng)營活動所形成的現(xiàn)金流量。
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