怎樣使用現金流動(cash flow statements) 去解釋公司的發展呢？現金流動是什麼呢？需要什麼資料才可計算現金流動？計算現金流動的程序是怎樣呢？本人對Financial Management認識很淺，有無相關或對初學者有用的網站可以介紹？感激！！！
- newLv 51 十年前最愛解答
Purposes of Cash Flow Statements
1.A statement of cash flows reports the cash receipts and cash payments of an entity during a given period.
2.It shows the relationship of net income to changes in cash balances. Cash balances can decline despite positive net income and vice versa.
3.It reports past cash flows as an aid to:
a.Predicting future cash flows.
b.Evaluating the way management generates and uses cash.
c.Determining a company’s ability to pay interest and dividends and to pay debts when they are due.
4.It identifies changes in the mix of productive assets.
5.The statement of cash flows explains where cash and cash equivalents – highly liquid short-term investments that can easily be converted into cash with little delay – came from during a period and where it went.
- 1 十年前
Thank you very nuch!!!