1、 河北科技师范学院 本科毕业论文（设计）外文翻译 对现金流量报表相关目标的量化分析 院（系、部） 名 称 ： 商务管理系 专 业 名 称 ： 学 生 姓 名 ： 学 生 学 号： 指 导 教 师： 2013 年 01 月 05 日 河北科技师范学院教务处制 Quantitative Analysis of the Target Related to Cash Flow Statement With the example of the trend analysis method applied to the cash flow statement, the authors study the
2、quantitative analysis method of the target related to cash flow statement. So the statement user can knows the current and previous financial condition in the enterprises, correctly evaluate the current and future abilities to pay and repay, find out the problems in financial affairs, and scientific
3、ally calculate the future financial conditions. An adequate, efficient basis is provided for scientific decision. 1 Introduction It was America that first decided to replace statement of changes in financial position with cash flow statement. Afterwards, U.K., Australia, Canada and many other countr
4、ies and areas followed. To emphasize cash flow statement and overcome the shortcomings of statement of changes in financial position, in January, 1987, FASB in America promulgated financial accounting standards announcement No. 95 Cash Flow Statement .It requires enterprise to replace the statement
5、of changes in financial position with cash flow statement from July 1988. In September, 1991, British Accounting Standard Board announced financial statement standard No.l Cash Flow Statement too, demands all enterprises.Concerned with the requirements should prepare cash flow statement. In 1992, In
6、ternational Accounting Standard Board announced lnternational Accounting Standards No.l， required to replace statement of changes in financial position with cash flow statement. So now cash flow statement, equity-debt statement, and profit and loss statement have preliminarily formed the new system
7、of financial accounting statement in enterprise on the worldwide scale. 2 Cash Flow Statement 2.1 Contents of Cash Flow Statement and Its Compilation Purpose Cash flow statement means statement of changes in financial position compiled based on cash and shows operating activities, investment activit
8、ies and collecting capital activities of the enterprise on account of flow-in and flow-out of cash during a certain period, and shows all aspects of flow-in and flow-out of cash. It is compiled on the cash basis of accounting and belongs to periodic dynamic statement. The basic purpose of compiling
9、cash flow statement is to provide the information of flow-in and flow-out of cash during a current accounting period to shareholders, creditors and other users of the statement to help them correctly make assessment of: The Capability of obtaining net cash flow during the future accounting period； T
10、he Capability of repay debts and paying dividend； The Capability of raising funds； .The reason for engendering the difference of net income and net cash flow； and, Investment and raising funds activities affecting and not affecting cash during the current period. 2.2 Components of Cash Flow (1) Cash
11、 flow-in There are three chief types of economic services flow-in of cash: Reducing other assets except cash adding debts and adding shareholders right. (2) Cash flow- out There are three chief types of economic services flow-out of cash: Adding other assets except cash, reducing debts and reducing
12、shareholders right. 2.3 Classification of Cash Flow Cash flow within a certain period is classified into the following three types on account of the nature of operation service: The cash flow of operation activities, the cash flow of investment activities and the cash flow of raising funds activitie
13、s. (1) Cash flow ofoperation activities Operation activities mean the main service of an enterprise and other non-investment activities or raising funds activities. It includes: Cash flow-in of operation activities: The input of selling goods and providing labour force； the input of loan interest, stock dividend and bond interest； other input of not belonging to investment activities and raising funds activities. Cash flow-out of operation activities: The cash of paying to suppliers and providers of labour force； the expenditure of salary； the
