statement of cash flows

简明释义

现金流量表

英英释义

例句

1.A negative cash flow in the statement of cash flows could indicate potential financial problems for the company.

现金流量表中的负现金流可能表明公司潜在的财务问题。

2.During the audit, the auditor examined the statement of cash flows to verify the cash transactions reported.

在审计过程中，审计师检查了现金流量表以验证报告的现金交易。

3.The statement of cash flows provides insights into the operating, investing, and financing activities of a business.

现金流量表提供了有关企业经营、投资和融资活动的见解。

4.The accountant prepared the statement of cash flows for the last fiscal year to show how cash was generated and used.

会计师为上一财政年度准备了现金流量表，以展示现金是如何产生和使用的。

5.Investors often review the statement of cash flows to assess a company's liquidity and financial health.

投资者通常会审查现金流量表以评估公司的流动性和财务健康状况。

作文

The statement of cash flows is a crucial financial document that provides insights into a company's cash inflows and outflows over a specific period. This statement helps stakeholders, including investors, creditors, and management, to understand how a company generates and uses its cash. Unlike the income statement, which focuses on revenues and expenses, the statement of cash flows emphasizes the liquidity position of the organization by detailing cash transactions. The statement of cash flows is divided into three main sections: operating activities, investing activities, and financing activities. Each section serves a different purpose and provides valuable information to users. The operating activities section reflects the cash generated or used in the core business operations, such as receipts from customers and payments to suppliers. This section indicates whether a company can generate sufficient cash from its operations to sustain its business.Investing activities include cash transactions for the purchase and sale of physical and financial assets. For example, if a company buys new equipment or sells an old building, these transactions are recorded in this section. Understanding investing activities is essential for assessing a company's growth potential and capital expenditures. A positive cash flow from investing activities may suggest that a company is expanding, while negative cash flow might indicate that it is divesting or facing challenges.The financing activities section details cash flows related to borrowing and repaying debt, issuing stock, or paying dividends. This section reveals how a company finances its operations and growth. For instance, if a company takes out a loan to fund a new project, this will be reflected in the financing activities. Analyzing this section helps stakeholders gauge the company's financial strategy and its reliance on external funding.One of the significant advantages of the statement of cash flows is its ability to provide a clearer picture of a company's financial health than other statements. While net income can be influenced by accounting practices and non-cash items, cash flow is a tangible measure that reflects the actual liquidity available to the business. Investors often look at the cash flow from operating activities to determine whether a company can maintain its operations without relying on external financing.Moreover, the statement of cash flows can highlight potential red flags. For instance, if a company consistently reports positive net income but negative cash flow from operating activities, it may indicate underlying issues, such as poor cash management or unsustainable revenue recognition practices. This discrepancy could lead to questions about the company's long-term viability.In conclusion, the statement of cash flows is an essential tool for evaluating a company's financial performance and stability. It provides a comprehensive overview of cash movements within the business, which is vital for making informed decisions. Stakeholders should pay close attention to this statement, as it offers insights that are not readily apparent in other financial documents. By understanding the components and implications of the statement of cash flows, individuals can gain a deeper appreciation of a company's financial dynamics and make better investment choices.

现金流量表是一个关键的财务文件，它提供了对公司在特定时期内现金流入和流出的洞察。该报表帮助利益相关者，包括投资者、债权人和管理层，了解公司如何生成和使用现金。与关注收入和费用的损益表不同，现金流量表强调组织的流动性状况，通过详细说明现金交易。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。每个部分都有不同的目的，并为用户提供有价值的信息。经营活动部分反映了核心业务运营中产生或使用的现金，例如来自客户的收款和支付给供应商的款项。该部分指示公司是否能够从其运营中生成足够的现金以维持其业务。投资活动包括用于购买和出售实物及金融资产的现金交易。例如，如果一家公司购买新设备或出售旧建筑，这些交易将在此部分中记录。理解投资活动对于评估公司的增长潜力和资本支出至关重要。投资活动的正现金流可能表明公司正在扩展，而负现金流可能表明它正在剥离或面临挑战。融资活动部分详细说明与借款和偿还债务、发行股票或支付股息相关的现金流。这一部分揭示了公司如何为其运营和增长提供资金。例如，如果一家公司贷款以资助新项目，这将在融资活动中反映出来。分析这一部分可以帮助利益相关者评估公司的财务策略及其对外部资金的依赖程度。现金流量表的一个显著优势在于它能够提供比其他报表更清晰的公司财务健康状况的图景。尽管净收入可能受到会计实践和非现金项目的影响，但现金流是一个反映企业实际流动性的有形指标。投资者通常会关注经营活动产生的现金流，以确定公司是否能够在不依赖外部融资的情况下维持其运营。此外，现金流量表可以突出潜在的风险信号。例如，如果一家公司持续报告正的净收入但经营活动产生的现金流为负，这可能表明潜在的问题，如现金管理不善或不可持续的收入确认实践。这种差异可能引发对公司长期生存能力的质疑。总之，现金流量表是评估公司财务表现和稳定性的重要工具。它提供了企业内部现金流动的全面概述，这对于做出明智的决策至关重要。利益相关者应密切关注这一报表，因为它提供的见解在其他财务文件中并不明显。通过理解现金流量表的组成部分及其含义，个人可以更深入地欣赏公司的财务动态，从而做出更好的投资选择。