This paper studies the preparation of cash flow statements, which is important not onlyin the teaching of Accounting Standard for Business Enterprises-Cash Flow Statements but also in practice.

投资者分析公司收益质量时，应判断报告信息与公司行为决策是否相关，正确分析公司所选择的会计政策，重点关注公司的现金流（量）和非经常性收益，并进行一定的分析论证。

youdao

This paper studies the preparation of cash flow statements, which is important not onlyin the teaching of Accounting Standard for Business Enterprises-Cash Flow Statements but also in practice.

投资者分析公司收益质量时，应判断报告信息与公司行为决策是否相关，正确分析公司所选择的会计政策，重点关注公司的现金流（量）和非经常性收益，并进行一定的分析论证。

youdao