【正文】 趨勢(shì)分析 通常 也包括趨勢(shì)預(yù)測(cè)分析 和 趨勢(shì)線性方程的應(yīng)用。融資活動(dòng)的現(xiàn)金支出也增加了 %,這顯示了一個(gè)巨額的貸款還 沒(méi)有 到期或企業(yè)并沒(méi)有發(fā)行紅利(或分配利益 )給投資者。（ 1995 年到 1998 年的資金流動(dòng)狀態(tài)已 省略）該局 1998 年的資金流動(dòng)狀態(tài)表格和數(shù)據(jù)見(jiàn)表 — 1； 表 1 洛杉磯電信局現(xiàn)金流量表 編制單位： 年份 :1998 單位 : 千美元 現(xiàn)金流量 合計(jì) 1 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量 現(xiàn)金流入量 : 銷售商品、提供勞務(wù)收到的現(xiàn)金 85890 收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金 (12020) 經(jīng)營(yíng)活動(dòng)現(xiàn)金流入小計(jì) 73871 現(xiàn)金流出量 : 購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金 (40 871) 支付給職工以及為職工支付的現(xiàn)金 (1 287) 支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金 (19 585) 支付的各項(xiàng)稅費(fèi) (2 546) 經(jīng)營(yíng)活動(dòng)現(xiàn)金流出小計(jì) (25 119) 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ 48 752 2 投資活動(dòng)產(chǎn)生的現(xiàn)金流量 現(xiàn)金流入量 : 收回投資收到的現(xiàn)金 68 000 取得投資收益收到的現(xiàn)金 18 500 收到其他投資活動(dòng)有關(guān)的現(xiàn)金 0 投資活動(dòng)現(xiàn)金流入小計(jì) 86 500 現(xiàn)金流出量 : 購(gòu)買固定資產(chǎn)支付的現(xiàn)金 (66 676) 投資活動(dòng)現(xiàn)金流出小計(jì) (66 676) 投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ 19 824 3 籌資活動(dòng)產(chǎn)生的現(xiàn)金流量 現(xiàn)金流入量 : 取得借款收到的現(xiàn)金 36 220 吸收投資收到的現(xiàn)金 15 081 籌資活動(dòng)現(xiàn)金流入小計(jì) 51 301 現(xiàn)金流出量 : 償還債務(wù)支付的現(xiàn)金 (16 254) 籌資活動(dòng)流出量小計(jì) (16 254) 籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ 35 047 4 匯率變動(dòng)對(duì)現(xiàn)金及現(xiàn)金等價(jià)物的影響 0 5 現(xiàn)金增加凈額 103 623 本文 的 數(shù)據(jù) 只是采用了 趨勢(shì)分析方法 來(lái) 計(jì)算 1995年到 1998年現(xiàn)金流量表的趨勢(shì)百分比。 3 定量分析的相關(guān)指標(biāo) 資金流動(dòng)狀態(tài)的定量分析是通過(guò)對(duì)比、分析和研究相關(guān)數(shù)據(jù)來(lái)獲得企業(yè)的財(cái)政狀態(tài)，同時(shí)發(fā)現(xiàn)財(cái)政困難，預(yù)測(cè)未來(lái)財(cái)政狀態(tài)以及提供科學(xué)決斷的依據(jù)。這部分所需要的數(shù)據(jù)可以在 B/S（平衡表）和損益表中找到。 （ 3）籌資 資金流 量 籌資 活動(dòng)意味著引起權(quán)利和利益資金規(guī)模、結(jié)構(gòu)的活動(dòng)和其他貸款改變。 （ 2）現(xiàn)金 流出量 主要有 3 種主要 資金流出量的經(jīng)濟(jì)業(yè)務(wù)：增加經(jīng)營(yíng)資金、減少現(xiàn)金債務(wù)和減少股東權(quán)益 。國(guó)際會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)在 1992 年公布了 1 號(hào) 《 國(guó)際 會(huì)計(jì) 準(zhǔn)則 》，要求用 現(xiàn)金 流量表代替財(cái)務(wù)狀況變動(dòng)表。 October 譯文： 對(duì) 現(xiàn)金流量報(bào)表相關(guān)目標(biāo)的量化分析 本文 以適用于現(xiàn)金流量表的趨勢(shì)的分析方法為例子， 通過(guò)用定量分析法 研究與現(xiàn)金流量表相關(guān)的目標(biāo) 。s rights and interests account. Noncash investment and raising funds activities which may be discovered in the supplementary statements to show all aspects of important economic activities. Compilation of Cash Flow Statement The information that is needed for piling cash flow statement includes: beginning balance sheet, final trial balance, other plementary data,etc. Cash flow statement is piled on account of the original manuscript. 3 Quantitative Analysis of Relevant Quota Quantitative analysis of cash flow statement is to pare, analyze and study relevant data of cash flow statement so as to know the financial position of enterprise, find out the trouble in finance, predict the future financial position and provide the basis for scientific decision. The methods of quantitative analysis of cash flow statement usually include trend analysis, structure analysis, rate analysis, parative analysis and factor analysis. This article only remends trend analysis applied to cash flow statement. Trend analysis is an analysis method which forecasts future results by studying a number of continual periods39。 the expenditure of tax on ine and penalty. (2) Cash flow of investment activities Investment activities mean purchase and selling of longterm asset and other investments without the cape of cash equivalent. It includes: Cash flowin of investment activities: recovering loan。 and, 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 ： 商務(wù)管理系 專 業(yè) 名 稱 ： 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 an