現(xiàn)金流量表概述外文翻譯-文庫(kù)吧在線文庫(kù)
【正文】 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 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 4 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。 identifying the moment of cash and cash equivalents occurrence。現(xiàn)金流量表編制的目的為提供一個(gè)富有意義的企業(yè)有效的現(xiàn)金流入和現(xiàn)金流出的狀況，如企業(yè)正在運(yùn)行的各項(xiàng)主要活動(dòng)，比如投資活動(dòng)、經(jīng)營(yíng)活動(dòng)、籌資活動(dòng)，并以此判斷財(cái)政收支的平衡，進(jìn)而對(duì)企業(yè)財(cái)務(wù)狀況做出最終判斷。人們對(duì)現(xiàn)金流量表認(rèn)識(shí)的不斷加深，表明現(xiàn)金流量表對(duì)企業(yè)價(jià)值分析越發(fā)重要。損益表只考慮到收益，而并沒(méi)有考慮到現(xiàn)金的償債能力。在一個(gè)短、中期間，通過(guò)度獲利能力和盈利能力分析可以感知企業(yè)財(cái)務(wù)狀況的變動(dòng)。 最后，即使除了以上提到過(guò)的情況， 現(xiàn)金流量表仍可提供公司一系列已通過(guò)其他財(cái)務(wù)報(bào)表分析了的靜態(tài)財(cái)務(wù)狀況之外的額外的很多信息?，F(xiàn)金流量項(xiàng)目是根據(jù)經(jīng)營(yíng)活動(dòng)現(xiàn)金流、投資活動(dòng)現(xiàn)金流和 8 籌資活動(dòng)現(xiàn)金流的產(chǎn)生和支出來(lái)劃分的。總的現(xiàn)金流量是根據(jù)經(jīng)營(yíng)活動(dòng)現(xiàn)金流的直接法和間接法來(lái)確定的。 以損益表為出發(fā)點(diǎn)來(lái)列示企業(yè)經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量情況。 間接法以利潤(rùn)表上的凈利潤(rùn)為起點(diǎn)，通過(guò)調(diào)整某些相關(guān)項(xiàng)目后得出經(jīng)營(yíng)產(chǎn)生的現(xiàn)金流量。 現(xiàn)金活動(dòng)分項(xiàng)列示的優(yōu)勢(shì)在于，它進(jìn)一步解釋了公司財(cái)務(wù)狀況變動(dòng)，并通過(guò)分析每部分的資金平衡狀態(tài)及每項(xiàng)現(xiàn)金流入和現(xiàn)金流出，進(jìn)而了解企業(yè)財(cái)務(wù)狀況變動(dòng)的具體原因。通過(guò)分析，我們可以了解到公司盈利能力和現(xiàn)金流之間的關(guān)系可以影響公司某一時(shí)期的營(yíng)業(yè) 額和利潤(rùn)。現(xiàn)金流量信息被財(cái)務(wù)信息使用者認(rèn)為是最簡(jiǎn)單、最客觀的展示了企業(yè)財(cái)務(wù)狀況的信息來(lái)源。一個(gè)負(fù)的利潤(rùn)表示公司的收入不足已支付發(fā)生的費(fèi)用，并且其差額未能完全支付其投資成本。 7 另一方面值得提起的是，非流動(dòng)資產(chǎn)使現(xiàn)金流量表的分析成為很重要的分析方法。 現(xiàn)金流量表能直觀的展示企業(yè)現(xiàn)金流方面的狀況，并可對(duì)企業(yè)長(zhǎng)遠(yuǎn)發(fā)展做出展望。但現(xiàn)金流量表除此之外還提供了資金的“來(lái)龍去脈”，對(duì)有效的投資決策和和投資成本回報(bào)率以及提供外部的資金的成本對(duì)保證財(cái)務(wù)平衡的貢獻(xiàn)。s capacity of generating cas h flow and cashflow equivalents, the users of financial situations analyze the cashflow statement – an expression of the cash and pay operations performed by an entity, and not only the hypothetical dimension of its performances, determined by the conventions of the obligation accountancy. The cashflow statement is conceived so that to offer a most pregnant image of the inputs and outputs of the availabilities afferent to the main categories of activities developed by a pany (exploitation, investment and financing activities) and to justify the treasury39。 knowing the destination of the respective cash flows (in order to restart the operation cycle, the investments, financiers’ payment). 3. The determination and interpretation methodology of cash flow The Cashflow Statement describes the way in which the operation, investment and financing activities determine the positive (profits) and negative (payments) cash flows during the financial year. Thus the cash flows are divided upon the act
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