cash flow statement

简明释义

现金流通报表

英英释义

例句

1.A positive cash flow statement 现金流量表 indicates that the company generates more cash than it spends.

正的现金流量表 现金流量表表明公司产生的现金超过其支出。

2.The accountant prepared the cash flow statement 现金流量表 to analyze the company's liquidity.

会计师准备了现金流量表 现金流量表以分析公司的流动性。

3.Investors often look at the cash flow statement 现金流量表 to assess the financial health of a business.

投资者通常查看现金流量表 现金流量表来评估企业的财务健康状况。

4.The cash flow statement 现金流量表 is crucial for budgeting and forecasting future expenses.

对于预算和预测未来支出，现金流量表 现金流量表至关重要。

5.During the meeting, we reviewed the cash flow statement 现金流量表 to identify any cash shortages.

在会议期间，我们审查了现金流量表 现金流量表以识别任何现金短缺。

作文

Understanding the concept of a cash flow statement is crucial for anyone involved in finance or business management. A cash flow statement provides a detailed analysis of what happened to a business's cash during a specific period of time. It shows how cash is generated and used in operations, investments, and financing activities. This financial statement is essential because it helps stakeholders assess the liquidity, solvency, and overall financial health of an organization.The cash flow statement consists of three main sections: operating activities, investing activities, and financing activities. The operating activities section details the cash inflows and outflows from day-to-day business operations. This includes cash received from customers and cash paid to suppliers and employees. A positive cash flow from operating activities indicates that a company can generate enough cash to maintain and grow its operations.Next, the investing activities section outlines cash transactions for the purchase and sale of physical and financial investments. This can include buying or selling property, equipment, or securities. A net cash outflow in this section might suggest that a company is investing in its future growth, while a net inflow could indicate that it is liquidating assets.Lastly, the financing activities section reflects cash flows related to borrowing and repaying debts, as well as cash distributions to shareholders. This includes issuing stock, taking out loans, or paying dividends. Understanding this section helps investors gauge how a company funds its operations and growth.Analyzing the cash flow statement alongside the income statement and balance sheet gives a more comprehensive view of a company's financial position. While the income statement provides information on profitability, it does not always reflect the actual cash available to the business. For instance, a company might report high earnings but still face cash shortages if its customers are slow to pay their bills. In contrast, the cash flow statement reveals the timing of cash movements, allowing stakeholders to understand the real liquidity situation of the business.Moreover, the cash flow statement is particularly valuable for investors and creditors. Investors use it to determine whether a company can sustain its operations and grow over time. Creditors look at this statement to assess a company's ability to repay its debts. A consistent positive cash flow is generally seen as a good indicator of financial stability.In conclusion, mastering the cash flow statement is essential for anyone looking to understand a company's financial dynamics. By providing insights into cash generation and usage, it serves as a vital tool for decision-making and strategic planning. Whether you are an investor, a manager, or a financial analyst, being able to read and interpret a cash flow statement will enhance your ability to make informed financial decisions. In today’s fast-paced business environment, having a clear picture of cash flow can be the difference between success and failure.

理解现金流量表的概念对于任何参与财务或商业管理的人来说都是至关重要的。现金流量表提供了对企业在特定时间段内现金发生情况的详细分析。它显示了现金在运营、投资和融资活动中是如何产生和使用的。这份财务报表至关重要，因为它帮助利益相关者评估组织的流动性、偿债能力和整体财务健康状况。现金流量表由三个主要部分组成：经营活动、投资活动和融资活动。经营活动部分详细列出了日常业务运营中的现金流入和流出。这包括从客户那里收到的现金和支付给供应商及员工的现金。来自经营活动的正现金流表明公司能够产生足够的现金来维持和发展其运营。接下来，投资活动部分概述了与购买和出售实物及金融投资相关的现金交易。这可以包括购买或出售物业、设备或证券。在这一部分的净现金流出可能表明公司正在投资于未来的增长，而净流入则可能表明公司正在清算资产。最后，融资活动部分反映了与借款和偿还债务以及向股东分配现金相关的现金流。这包括发行股票、贷款或支付股息。了解这一部分有助于投资者评估公司如何为其运营和增长提供资金。将现金流量表与损益表和资产负债表一起分析，可以更全面地了解公司的财务状况。虽然损益表提供了有关盈利能力的信息，但并不总能反映企业实际可用现金的情况。例如，一家公司可能报告高额收益，但如果客户付款缓慢，仍然面临现金短缺。相比之下，现金流量表揭示了现金流动的时机，使利益相关者能够理解企业的真实流动性状况。此外，现金流量表对投资者和债权人尤其有价值。投资者利用它来判断公司是否能够维持运营并实现长期增长。债权人查看这份报表以评估公司的偿债能力。持续的正现金流通常被视为财务稳定的良好指标。总之，掌握现金流量表对任何希望理解公司财务动态的人来说都是必不可少的。通过提供现金生成和使用的洞察，它作为决策和战略规划的重要工具。无论你是投资者、经理还是财务分析师，能够阅读和解释现金流量表将增强你做出明智财务决策的能力。在当今快速发展的商业环境中，清晰的现金流状况可能是成功与失败之间的区别。