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1、Discussion on the cash flow statement provides information on corporate financeAbstract: The cash flow statement reflects cash and cash equivalents within a certain period of the inflow and outflow of information, dynamic reports. It is the balance sheet and a profit to add. Through the statement of
2、 cash flows can be more realistically reflect the companys financial information and perspectives that exist within enterprises deep-rooted problems. Key words: cash flow statements; enterprise; Financial Information The existing enterprise accounting system is based on an accrual-based generated ba
3、lance sheet, income statement and profit distribution sheet, income statement identified in the current income or expenses may not have corresponding cash inflows or outflows, so the end of the calculated current profit amount and the actual differences must exist between the cash stock, or even a b
4、ig difference. However, an accrual basis because of the use of a large number of accrued, prepaid, prepaid and other professional judgments, making the balance sheet and a profit-doped too many man-made factors that have led businesses in the current period income statement does not match the amount
5、 of profit and cash. Have adopted the cash flow statement prepared on the basis cash basis, excluding the objective factors and human factors, to better reflect the true business accounting information. The use of cash flow analysis, profitability is more intuitive than the use of more efficient, pr
6、ofitable enterprise that can explain the result in the termination of reason to explain the reasons for the survival of loss-making enterprises continue to explain the core issues of enterprise development. First, the new accounting standard, the meaning of cash flow statement Cash flow statement sh
7、ould reflect the enterprise in a certain accounting period the inflow and outflow of cash and cash equivalents reports. Cash refers to cash on hand and ready to cover deposits. Can not be readily available for payment of the deposit does not belong in cash. Cash equivalents are held by an enterprise
8、 of short duration, liquidity is strong, readily convertible to known amounts of cash, an insignificant risk of changes in value of investment. Of short duration, generally refers to the date of purchase within three months from maturity. Cash equivalents typically include debt maturing within three
9、 months of investments. The amount of realized equity investments are usually uncertain, therefore it is not cash equivalents. Enterprises should be based on specific circumstances, determine the scope of equivalents, once established shall not be changed at will. Cash flow is defined as cash and ca
10、sh equivalents of the inflows and outflows. Cash flow by business, investment, fund-raising activity for the three categories, cash flow, net increase in economic activity by these three types of inflow, outflow total. In general, corporate net cash flows generated by operating activities is positiv
11、e, business investment and net cash flow is negative, corporate financing activities Net cash flow positive and negative phases. From the flow structure, the cash inflow from operating activities was mainly sales of goods and rendering of services received in cash; cash inflow from investing activit
12、ies is mainly dividend income, investment recovery and disposal of fixed assets; cash inflow from financing activities primarily for corporate borrowers and absorb the interests of funds. From the outflow structure, the cash outflow from operating activities was mainly purchase goods, receive servic
13、es and payments to workers and for workers to pay cash; cash outflow from investing activities primarily for debt investments and acquisition of fixed assets, intangible assets and other long-term assets, expenses, Financing cash outflows primarily for debt repayment of principal and interest paymen
14、ts. Second, cash flow statement for the enterprises to provide financial information Cash flow business cash flow through reflection, revealing corporate ability to pay, solvency and liquidity, to provide business information on the cash flow situation. Record cash flow track the movement of enterpr
15、ise funds, the cash flow statement of the relevant indicators reflects the status of the movement of funds and the earnings quality of information, help to evaluate the financial flexibility. Cash flow analysis will reveal both companies current financial situation and cash flow, companies can predict future cash flows and the development trends; can also reflect their solvency and ability to pay, to fully reflect the profitability of enterprises quality. From the composition of the cash flow statement point of view, mainly reflecting the information are: 1. To ref
