What Is the Cash Flow Statement?
什么是现金流？
The third is the Cash Flow Statement.
第三份报表则是现金流量表。
现金流量表；
I've never been that interested in the Cash Flow Statement per se.
本质上，我从来没有对现金流量表产生过兴趣。
Like so much in the world of finance, the cash flow statement is not straightforward.
就像财务世界的很多东西一样，现金流量表也不简单。
The following is a list of the various areas of the cash flow statement and what they mean.
下面是现金流量表的不同方面以及含义。
But as you might imagine the accounting version of the cash flow statement is not that simple.
但你能想像到，现金流量表的会计版本并不是那么简单。
The cash flow statement is created to indicate that information for accrual-basis accounting.
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 summarizes the changes during a period in the cash balance for the firm.
现金流量表汇总一个公司的一段时期的现金余额的变化。
The cash flow statement does not account for liabilities and assets, which are recorded on the balance sheet.
现金流量表不能说明负债和资产的情况，资产和负债是记录在资产负债表上的。
This podcast is brought to you by HEC Paris PROFESSOR: the question was how do you analyze the cash flow statement?
本播客由巴黎高等商学院呈现，教授：问题是如何，分析现金流量表？
The preparation of the cash flow statement, especially the one of the business group is a hard job for the accountants.
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。
No, no. I'm not suggesting that we "cook the books". But look at the cash flow from operation on the cash flow statement .
不，不。我并非暗示我们“煮书”，但看在现金流运作对现金流量表。
Since 1998, listed companies started to disclose the cash flow Statement, and cash flow index has been concerned by the market.
自从1998年现金流量表披露以来，上市公司的现金流量指标已经开始受到市场的关注。
The accounting statement shall include the balance sheet, the profit statement, the cash flow statement and the related schedules.
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 statement of cash flow provides this information, and here we look at what cash flow is and how to read the cash flow statement.
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。
This paper is dedicated to the research of the relationship between the information of the cash flow statement and investment decisions.
本文致力于研究现金流量表信息和投资决策之间的关系。
Whether the information disclosed in the cash flow statement of inland listed corporation (B-stock) offer the related information content?
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?。
First of all, this paper analyzed the function that the cash flow statement can add the balance sheet and a profit statement theoretically;
首先，从理论上分析了现金流量表具有补充说明资产负债表和利润表的作用；
The uncovered regular accounting information of the cash flow statement will improve the utility and relativity of the accounting information.
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 cash flow statement differs from these other financial statements because it ACTS as a kind of corporate checkbook that reconciles the other two statements.
现金流量表跟这两个财务报表不一样，它的作用就像是一种与另两个报表相一致的公司支票本。
This is true even for Numbers on the cash flow statement like "cash increase from sales minus expenses", which may sound like they are indication of profit but are not.
即使现金流量表上那些像“来自销售额的现金增加减支出”这样的数字也不反映盈利能力，这些数字听起来像盈利指标，其实不是。
The cash flow statement is simply a piece of the puzzle. So, analyzing it together with the other statements can give you a more overall look at a company' financial health.
把已创造现金数额与未偿还债务作比较，也就是经营现金流比可以说明该公司偿债付息的能力。
When you are doing projections for future years, I encourage management teams to project the income statement first, then the cash flow statement, and then end up with the balance sheet.
当你为未来数年作规划时，我建议管理团队首先要为损益表作规划，然后是现金流量表，最后是资产负债表。
So in the month you collect the revenue from a big customer, you might be cash flow positive, but your Income Statement would show the business operating at a loss.
所以在你从一个大客户收取款项的当月，你可能会出现现金流为正，但损益表上却显示亏损的情况。
Unless tainted by outright fraud, this statement tells the whole story of cash flow: either the company has cash or it doesn't.
如果没有被彻头彻尾的造假，现金流量表可以说明现金流的一切情况：该公司到底有没有现金。
You can find it on either the quarterly or annual cash flow statement (see Statements under Financial Results).
你可以找到季度或年现金流量表(在财务状况下面有“流量表”)。
You can find it on either the quarterly or annual cash flow statement (see Statements under Financial Results).
你可以找到季度或年现金流量表(在财务状况下面有“流量表”)。
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