但你能想像到，现金流量表的会计版本并不是那么简单。
But as you might imagine the accounting version of the cash flow statement is not that simple.
这个话题将会由多个博文组成，包括现金流量表、损益表、资产负债表、一般公认会计准则（GAAP）会计、审计，以及财务报表分析。
This will be a multi-post effort and will include posts on cash flow, profit and loss, balance sheets, GAAP accounting, audits, and financial statement analysis.
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.
现金流量可以通过会计收益来调整确定。
Cash flow can be determined by adjusting the accounting rate of return.
会计报表应当包括资产负债表、利润表、现金流量表及相关附表。
The accounting statement shall include the balance sheet, the profit statement, the cash flow statement and the related schedules.
先对基本会计等式进行逐步的分析，推导出现金流量的计算步骤。
A step-by-step analysis is provided to demonstrate how cash flow can be obtained using the basic accounting equation.
小企业编制的会计报表可以不包括现金流量表。
A small enterprise need not include a cash flow statement when it prepares financial statements.
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.
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.
净现金流量与利润、股利等基础会计指标相比后得到的比率指标，更能全面、精确地反映所有的价值因素。
Compared with the other indexes such as share profit calculated based on accounting, it can reflect all the factors of value completely and accurately.
合并现金流量表作为第三张主要报表已经为世界上一些主要国家的企业集团会计实务所采用，其编制也成为我国会计实务的研究内容。
As the third report form, the merging form of cash flow has been widely used by accounting offices of enterprise groups in some major countries, then it becomes the focus object in our country.
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.
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.
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.
会计的国际化同时要求现金流量表会计的国际化。
Accounting internationalization simultaneously asked for internationalization of Accounting for Cash Flow Statement.
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.
探讨了企业会计报表中的现金流量表的作用、应用及依据报表对企业经营状况如何进行分析。
The role and application of cash flow chart in business financial statements and how to analyze the business financial status with the statements are discussed.
现金流量表的编制是广大会计实务工作者工作中的一个难题，特别是企业集团合并现金流量表的编制。
The preparation of the cash flow statement, especially the one of the business group is a hard job for the accountants.
合并现金流量表的编制在我国会计界仍然处于讨论阶段。
Making consolidated cash flow statement is still at the initiative stage in China.
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.
现金流量表是三大会计报表之一，被财务专家、证券分析师誉为企业的“真金白银”。
One of the three financial statements is statement of Cash Flow, which is regarded as the true expression of a corporation.
第三部分通过与会计利润指标、现金流量指标以及市场增加值比较分析得出经济增加值（EVA）可以有效的衡量公司治理目标；
The third section compares and analysis the profit measurement, cash-flow measurement, MVA and EVA, then get a conclusion that EVA is the best way to measurement the object of corporate governance.
由于各国会计制度的不同，相对价值法在跨国并购估价中存在缺陷，因此以自由现金流量为基础的估价方法在跨国并购中占有重要地位。
Owing to differences in accounting system among different countries, there are imperfections in the relativevalue approach in the assessment of crossborder mergers and acquisitions.
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.
会计报表至少应当包括资产负债表、利润表、现金流量表等报表。
Accounting statements shall at least comprise a balance sheet, an income statement and a cash flow statement.
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.
而企业未来经营活动现金流量的预测一直是倍受会计理论界和实务界关注的一个问题。
However, forecasting company's future cash flows from operating activities attracts tremendous attention in business region.
而企业未来经营活动现金流量的预测一直是倍受会计理论界和实务界关注的一个问题。
However, forecasting company's future cash flows from operating activities attracts tremendous attention in business region.
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