基于現(xiàn)金流量表的企業(yè)財(cái)務(wù)狀況分析-資料下載頁(yè)
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【正文】 負(fù)債合計(jì) 1, 4, 實(shí)收資本 3, 資本公積 盈余公積 1, 未分配利潤(rùn) 3, 2, 1, 所有者權(quán)益合計(jì) 9, 3, 1, 負(fù)債和所有者權(quán)益總計(jì) 11, 7, 1, 25 表四 龍匯集團(tuán)利潤(rùn)表橫向分析 項(xiàng)目 10 年 09 年 08 年 10 增長(zhǎng)額 09 增長(zhǎng)額 10 年增長(zhǎng)率 09 年增長(zhǎng)率 單位 百萬(wàn)元 百萬(wàn)元 百萬(wàn)元 百萬(wàn)元 百萬(wàn)元 % % 一、營(yíng)業(yè)總收入 營(yíng)業(yè)收入 二、營(yíng)業(yè)總成本 營(yíng)業(yè)成本 營(yíng)業(yè)稅金及附加 銷(xiāo)售費(fèi)用 管理費(fèi)用 財(cái)務(wù)費(fèi)用 資產(chǎn)減值損失 三、營(yíng)業(yè)利潤(rùn) 加：營(yíng)業(yè)外收入 減：營(yíng)業(yè)外支出 非流動(dòng)資產(chǎn)處置損失 四、利潤(rùn)總額 減：所得稅費(fèi)用 五、凈利潤(rùn) 26 外文資料 The summarize of cash flow statement 1. Introduction Financial reports aim at assuring an efficient dialogue between the entity and the external operators interested in having realistic estimations on the growing perspectives of the entity and, equally, on its sustainability. In spite of the fact that the profit and loss account, as a ponent of the cashflow statement financial report, provides a dynamic image on an entity39。s activity, it nevertheless does not offer a clear vision on the financial flows that modify its financial structure and its cash flow. Out of the information officially issued by a certain entity, only that providing financiallysignificant data is selected, once it expresses nonconventional realities on the cash resources necessary for supporting an efficient investment policy and for remunerating the invested capitals, or that referring to the external contributions of capital assuring financial balance. Within such a context, to evaluate a pany39。s capacity of generating cash 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。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. 27 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 to the profitability analysis to the prejudice of the analysis of liquidity. Profitability and liquidity are two distinct approaches that characterize the pany balance sheet. A significant profitability points out that the difference between revenues and expenses ensures the payment of the invested capital. But the revenues do not always correspond to the profits or to the expenses of parties. On the other hand, certain profits do not represent revenues (loans) and certain payments do not immediately determine the expenses (investments). A sufficient or insufficient liquidity does not correspond, by definition, to a significant or inexistent profitability. A chronic negative (absent) profitability means that the pany revenues are insufficient to cover expenses and the difference between them cannot pay the invested capital. On a long term, this can lead to a lack of liquidity, in case that the pany cannot earn other profits. On a short and medium term, profitability and liquidity can
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