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.

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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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