Integrated Analysis of the Statement of Cash Flows

摘要：

Starting with the structural analysis of the statement of cash flows, this paper analyzes the net increase on cash and cash equivalents, cash flows from operating activities, cash flows from investing activities, cash flows from financing activities and the cash flow structure. After that, it makes detailed analysis of cash flows in combination with the balance sheet and the profit statement from various aspects, such as enterprise liquidity, return for shareholders and operating results. Finally, it further analyzes the statement of cash flows from such aspects as the ratio of net cash flow from operating activities to cash for investing activities, fixed investment recovery period, the ratio of cash inflows from financing activities to total assets, etc. in the hope of providing information for future development.

关键词： Statement of cash flows integrated analysis

作者: YAN Huahong

作者单位: Capital University of Economics and Business,100028

会议类型: 国际会议

会议名称: 2009 International Conference on Management Science and Engineering(2009管理科学与工程国际会议)

会议地点: 北京

会议语种:英文

页码: 559-564

在线出版日期: 2009-11-01（万方平台首次上网日期，不代表论文的发表时间）