分析了报表编制因素和报表分析因素造成现金流量信息失真的原因。
This paper analyzes on the causes of the distortion of the cash flow information caused by statement compiling factors and statement analyzing factors.
但现金流量信息并不是万能的，传统的会计收益信息也有其可取之处。
But cash flow is not omnipotent. Traditional accounting income information also has some redeeming features.
目前，现金流量信息已经得到广泛重视和应用，但是并未实现对其有效利用。
At present, cash flow information has been widely valued and used, but has not been used effectively.
现金流量表，是企业重要的财务报表，它能为各类会计报表使用者提供准确的现金流量信息。
Cash flow statement is the important financial statement of enterprise, it can provide accurate cash flow information for various accounting statement user.
现金流量表提供这个信息，我们要看一看到底什么是现金流以及如何解读现金流量表。
The statement of cash flow provides this information, and here we look at what cash flow is and how to read the cash flow statement.
您可以使用账户结构创建现金流量表附表或使用 Excel链接创建一个基于需求信息的报告。
You can create cash flow schedule using the account structures or you can build a report in the excel link based requirement information.
企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或者事项。
Accounting information provided by an enterprise shall reflect all important transactions or events that relate to its financial position, operating results and cash flows.
以往的研究均着重于会计盈余与现金流量间之信息内涵或者股票报酬、现金流量与应计项目间之信息内涵与预测能力。
Past research focuses on the information content of accounting earnings and cash flow or the information content and prediction ability of stock returns, cash flow and accruals.
现金流量分析方法可以检验会计盈余的质量，为投资者的投资决策提供增量信息。
The method of cash flows'analysis can test the quality of accounting earnings. It provides incremental information for the investment decision of investors.
无论在财务困境前1年还是前2年，现金流量类变量在会计比率的基础上均具有显著的增量信息含量。
Cash flow variables provide significant incremental information content based on accrued model both 1 and 2 year in advance of financial distress.
并加以实证检验，得出结论：我国上市公司所公布的会计盈余能向投资者传递决策信息，现金流量也能向投资者传递决策信息。
The result is the earnings information which published by the corporation on the market in our country can transmit decisive messages to investors, and the cash flow information can also do this.
会计职业判断是会计人员一项重要而富于挑战性的工作，它对反映企业财务状况、经营成果和现金流量等信息方面有着极为重要的作用。
Accounting occupational judgment is a very important and challenging work which helps to reflect information like enterprise financial situation, managing achievement and cash flow.
因此，财务报表的信息可以按真实和公允的要求来描述财务业绩和现金流量。
Hence, the information from financial statements may be described as showing a true and fair view of the financial position, performance and cash flow of an entity.
在日益尊崇“现金至尊”的现代理财环境中，现金流量表分析对信息使用者来说显得尤为重要。
Respected in the increasingly "cash is king" modern financial environment, cash flow analysis of the information is particularly important for the user.
财务报告作为会计信息的重要载体，提供与企业财务状况、经营成果和现金流量有关的会计信息。
As an important carrier of accounting information, financial reporting provides accounting information about business financial condition, operating results and cash flows.
而现金流量表对规范会计信息披露，提高会计信息有用性和相关性都具有重大作用。
The uncovered regular accounting information of the cash flow statement will improve the utility and relativity of the accounting information.
科学地分析和充分利用现金流量表信息，是报表使用者进行正确决策的前提之一。
Scientifically analyzing and making good use of information about it is one of premises that the report lends itself to users for correct decisions.
大陆上市公司编制的现金流量表所揭露的信息是否具有信息内涵?。
Whether the information disclosed in the cash flow statement of inland listed corporation (B-stock) offer the related information content?
上市公司的会计信息必须真实地反映企业的财务状况，经营成果和现金流量等情况。
Accounting information of listed companies must truly reflect the financial position, operating results and cash flow.
未来的企业财务会计报告可以充分满足信息使用者对企业财务信息特别是反映企业未来现金流量的预测信息的需求。
In future, enterprises financial report can sufficiently meet the user's need for financial information, in particular, forecasting information on future cash flow of enterprises.
本文致力于研究现金流量表信息和投资决策之间的关系。
This paper is dedicated to the research of the relationship between the information of the cash flow statement and investment decisions.
其包括对公司运营的描述，以及资产负载表、损益表(利润表)、现金流量表等信息。
It includes a description of the firm's operations, as well as balance sheet, income statement, and cash flow statement information.
现金流量表是建立以表明信息的权责发生制为基础的会计。
The cash flow statement is created to indicate that information for accrual-basis accounting.
其次，在充分理解和把握相关理论的基础上，分析了现金流量表信息对投资决策的影响；
Secondly, in the full understanding and grasp of the theory, this paper analyzed the cash flow information and its influence on investment decisions;
其次，在充分理解和把握相关理论的基础上，分析了现金流量表信息对投资决策的影响；
Secondly, in the full understanding and grasp of the theory, this paper analyzed the cash flow information and its influence on investment decisions;
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