現(xiàn)金流量表概述外文翻譯-免費(fèi)閱讀
【正文】 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(xiàng)目，以及與投資或籌資現(xiàn)金流量相關(guān)的收益或費(fèi)用項(xiàng)目對凈收益的影響進(jìn)行調(diào)整來反映企業(yè)經(jīng)營活動所形成的現(xiàn)金流量。同時，現(xiàn)金活動分項(xiàng)列示強(qiáng)調(diào)了，來自運(yùn)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。 3 現(xiàn)金流量的測定和編制方法 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)。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。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(fèi)用，并獨(dú)立地分析現(xiàn)金收入和現(xiàn)金費(fèi)用支出狀況。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。 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。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 performance. In exchange, The CashFlow Statement has the role to express unconventional realities because it eliminates the effect of using various accounting treatments for the same agreements and events and, also, does not take into account the operation revenues and expenses considered as calculated that do not generate profits and payments in the analyzed financial exercise (expenses for redemption and provisions, revenues from provisions, revenues from subsidies for investments, etc). Another aspect worth mentioning is that in conditions of underliquidity, the analysis of cash flows bees a priority for the analysis of results. The analysis of the pany results involves, from the simplest point of view, paring the revenues and expenses from The Profit and Loss Account, independently from the effective moment of revenues cashing and of the expenses payment. Thus, The Profit and Loss Account allows determining profitability without allowing the direct measure of liquidity by cash flows. There is a tendency to give priority
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