目前最重要的研究方法是根据资产负债表和现金流量表计算一系列比率来反映。
At present the most important research approach is to calculate a series of rates according to the balance sheet and cash flow statement.
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.
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.
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