现金流量表的编制刍议

现金流量表作为会计报告的"第三张表",是企业公开的会计信息。现金流量表可以清晰地反映企业创造净现金流量的能力,揭示企业资产的流动性和财务状况,并能够为企业提供当期现金的流入、流出及结余情况,可以正确评价企业当前及未来的偿债能力、支付能力及企业当期取得的利润的质量,为企业领导科学决策提供充分、有效的依据。

A Discussion of the Compilation of Cash Flow Statement

The cash flow statement as "the third statement" of an accounting report is a corporation’ s open accounting information.The statement can clearly reflect a corporation s capability of creating net cash flow,reveal a corporation’s asset liquidity and financial situation,provide a corporation with the situation of the current period cash inflow and outflow and active balance and appropriately evaluate a corporation’s repayment and payment ability at present and in the future and the current period profit quality so as to provide sufficient and effective assumptions for leaders of a corporation to develop strategies.