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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 StatementWith the example of the trend analysis method applied to the cash flow statement, the authors study the quantitative a
2、nalysis 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 scientifically calculate
3、 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 countries and areas f
4、ollowed. 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. 95Cash Flow Statement .It requires enterprise to replace the statement of changes in fi
5、nancial 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, International Acco
6、unting 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 of financial acco
7、unting statement in enterprise on the worldwide scale.2 Cash Flow Statement2.1 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 activities and collecting
8、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 cash flow statement
9、 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; The Capability of re
10、pay 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 flow-in There are t
11、hree 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 shareholders right.2
12、.3 Classification of Cash Flow Cash flow within a certain period is classified into the following three types on account of thenature of operation service: The cash flow of operation activities, the cash flow of investment activities and the cash flow of raising funds activities. (1) Cash flow ofope
13、ration 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
14、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 interest to creditor; the expenditure of tax on income and penalty.(2) Cash
15、 flow of investment activitiesInvestment activities mean purchase and selling of long-term asset and other investments without the cape of cash equivalent. It includes:Cash flow-in of investment activities: recovering loan; selling stocks and bonds issued by other companies; selling fixed assets and other productive assets.Cash flow-out of investment activities: providing loan to other enterprises; purchasing stocks and bonds issued by other companies; purchasing fixed assets and other productive assets (including capitalized interest of
