首页 | 本学科首页   官方微博 | 高级检索  
     检索      

企业生命周期的现金流量分析
引用本文:李相志.企业生命周期的现金流量分析[J].财会通讯,2006(5).
作者姓名:李相志
作者单位:对外经济贸易大学国际商学院 北京100029
摘    要:在企业生命周期的不同阶段,企业的财务状况和经营成果是不同的,对现金流量的影响也不同。本文在论述现金流量表目的与作用的基础上,分析企业生命周期不同阶段所表现的经营特征,探讨企业生命周期不同阶段现金流量的具体表现,从而有助于报表使用者作出正确的决策。

关 键 词:现金流量  现金流量表  企业生命周期

Cash Flow Analysis Based on Business Life Cycle
Li Xiangzhi.Cash Flow Analysis Based on Business Life Cycle[J].Communication of Finance and Accounting,2006(5).
Authors:Li Xiangzhi
Abstract:During the different stages of business life cycle, companies have different financial conditions and operating results that affect cash flow. This paper first summarizes the purposes and functions of statement of cash flow, and then analyzes the business operating characteristics at different stages of business life cycle. The paper finally discusses representations of cash flow at different stages at which help to financial statement user exactly decision-making.
Keywords:Cash flow Statement of cash flow Business life cycle
本文献已被 CNKI 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号