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。
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.
在这些方面强调:财政决算分析,现金流量表,成本分析,预算和控制技术,还有个案研究。
Emphasis on financial statement analysis, cash flow statements, cost analysis, budgeting, and control techniques. Case study method is emphasized.
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