cash flow statement

简明释义

现金流转表

英英释义

例句

1.The accountant prepared the cash flow statement for the last quarter to show the company's liquidity.

会计为上个季度准备了现金流量表以展示公司的流动性。

2.A positive cash flow statement indicates that a company has enough cash to cover its expenses.

现金流量表的正数表示公司有足够的现金来支付其费用。

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

投资者通常查看现金流量表以评估企业的财务健康状况。

4.During the annual audit, the cash flow statement was scrutinized for accuracy.

在年度审计期间，现金流量表被仔细检查以确保准确性。

5.The cash flow statement helps management make informed decisions about future investments.

现金流量表帮助管理层做出关于未来投资的明智决策。

作文

Understanding the financial health of a business is crucial for its success and sustainability. One of the key tools used by financial analysts and business owners to assess this health is the cash flow statement. The cash flow statement provides a detailed account of all cash inflows and outflows within a specific period, allowing stakeholders to see how cash is generated and used in operations, investing, and financing activities. This document is essential for evaluating a company's liquidity, solvency, and overall financial performance.The cash flow statement is divided into three main sections: operating activities, investing activities, and financing activities. Each section serves a distinct purpose in providing insights into the company's cash management. The operating activities section reflects the cash generated from the core business operations, such as sales revenue and payments to suppliers. This part is vital because it shows whether the company can generate sufficient cash to sustain its day-to-day operations.Next, the investing activities section details cash flows related to the acquisition and disposal of long-term assets, such as property, equipment, and investments in other companies. Understanding this section helps stakeholders gauge how much a company is investing in its future growth. For instance, significant cash outflows in this section may indicate that a company is expanding its operations or upgrading its facilities, which could lead to increased revenue in the long term.Lastly, the financing activities section outlines cash flows resulting from transactions with the company's owners and creditors. This includes cash received from issuing shares or bonds and cash paid out as dividends or loan repayments. Analyzing this section can provide insights into how a company finances its operations and growth, including its reliance on debt versus equity financing.The importance of the cash flow statement cannot be overstated. Unlike the income statement, which may include non-cash items, the cash flow statement focuses solely on actual cash transactions. This distinction is critical because a company can report profits while simultaneously experiencing cash shortages. Therefore, the cash flow statement serves as a reality check, ensuring that businesses maintain adequate cash levels to meet their obligations.Moreover, investors often look at the cash flow statement to assess the viability of a business. Positive cash flow indicates that a company is generating more cash than it is spending, which is a good sign for potential investors. Conversely, negative cash flow can be a red flag, suggesting that the company may struggle to sustain its operations in the future.In conclusion, mastering the concept of the cash flow statement is essential for anyone involved in business finance. It provides invaluable insights into a company's cash management practices and overall financial health. By understanding the components of the cash flow statement, stakeholders can make informed decisions regarding investments, operational strategies, and financial planning. As businesses navigate the complexities of the financial landscape, the cash flow statement remains a fundamental tool for ensuring long-term success and stability.

了解企业的财务健康状况对其成功和可持续发展至关重要。财务分析师和企业主用来评估这种健康状况的关键工具之一是现金流量表。现金流量表详细记录了特定时期内所有现金流入和流出，允许利益相关者查看现金如何在运营、投资和融资活动中产生和使用。该文件对于评估公司的流动性、偿债能力和整体财务表现至关重要。现金流量表分为三个主要部分：经营活动、投资活动和融资活动。每个部分在提供公司现金管理洞察方面都有着不同的目的。经营活动部分反映了从核心业务运营中产生的现金，例如销售收入和支付给供应商的款项。这部分至关重要，因为它显示公司是否能够产生足够的现金来维持日常运营。接下来，投资活动部分详细说明与长期资产的收购和处置相关的现金流，例如物业、设备和对其他公司的投资。理解这一部分有助于利益相关者评估公司在未来增长上的投资。例如，这部分的大量现金流出可能表明公司正在扩大其运营或升级其设施，这可能会在长期内带来收入增加。最后，融资活动部分概述了与公司所有者和债权人交易所产生的现金流。这包括通过发行股票或债券获得的现金，以及作为股息或贷款偿还支付的现金。分析这一部分可以提供有关公司如何融资其运营和增长的见解，包括其对债务与股权融资的依赖程度。现金流量表的重要性不容小觑。与可能包含非现金项目的损益表不同，现金流量表仅关注实际现金交易。这一区别至关重要，因为一家公司可以报告盈利，同时经历现金短缺。因此，现金流量表充当现实检查，确保企业保持足够的现金水平以满足其义务。此外，投资者通常查看现金流量表以评估企业的可行性。正现金流表明公司产生的现金超过支出，这对潜在投资者来说是一个好兆头。相反，负现金流可能是一个警示信号，表明公司可能在未来难以维持其运营。总之，掌握现金流量表的概念对任何参与商业财务的人来说都是必不可少的。它提供了关于公司现金管理实践和整体财务健康状况的宝贵见解。通过理解现金流量表的组成部分，利益相关者可以就投资、运营策略和财务规划做出明智的决策。在企业应对复杂的金融环境时，现金流量表仍然是确保长期成功和稳定的基本工具。