Cash flow statement prepared using the direct method has a significant drawback.
流量表编制使用直接的方法有重大缺陷。
The following is a list of the various areas of the cash flow statement and what they mean.
下面是现金流量表的不同方面以及含义。
But as you might imagine the accounting version of the cash flow statement is not that simple.
但你能想像到，现金流量表的会计版本并不是那么简单。
These are but a few examples of the kinds of things you can learn by doing a cash flow statement.
以上几个是你可以从建立现金流量表中学习到的例子。
The cash flow statement is created to indicate that information for accrual-basis accounting.
现金流量表是建立以表明信息的权责发生制为基础的会计。
The cash flow statement summarizes the changes during a period in the cash balance for the firm.
现金流量表汇总一个公司的一段时期的现金余额的变化。
The cash flow statement does not account for liabilities and assets, which are recorded on the balance sheet.
现金流量表不能说明负债和资产的情况，资产和负债是记录在资产负债表上的。
You can find it on either the quarterly or annual cash flow statement (see Statements under Financial Results).
你可以找到季度或年现金流量表(在财务状况下面有“流量表”)。
Accounting statements shall at least comprise a balance sheet, an income statement and a cash flow statement.
会计报表至少应当包括资产负债表、利润表、现金流量表等报表。
This podcast is brought to you by HEC Paris PROFESSOR: the question was how do you analyze the cash flow statement?
本播客由巴黎高等商学院呈现，教授：问题是如何，分析现金流量表？
The fifth part is an empirical analysis about integration situation of cash flow statement of listed companies.
第五部分，对我国上市公司现金流量总体状况的实证研究。
Accounting internationalization simultaneously asked for internationalization of Accounting for Cash Flow Statement.
会计的国际化同时要求现金流量表会计的国际化。
The preparation of the cash flow statement, especially the one of the business group is a hard job for the accountants.
现金流量表的编制是广大会计实务工作者工作中的一个难题，特别是企业集团合并现金流量表的编制。
No, no. I'm not suggesting that we "cook the books". But look at the cash flow from operation on the cash flow statement .
不，不。我并非暗示我们“煮书”，但看在现金流运作对现金流量表。
To ensure the correctness of consolidated cash flow statement, it is critical to offset the internal transactions properly.
合并现金流量表正确编制的关键是做好内部业务的抵销。
The statement of cash flow provides this information, and here we look at what cash flow is and how to read the cash flow statement.
现金流量表提供这个信息，我们要看一看到底什么是现金流以及如何解读现金流量表。
Since 1998, listed companies started to disclose the cash flow Statement, and cash flow index has been concerned by the market.
自从1998年现金流量表披露以来，上市公司的现金流量指标已经开始受到市场的关注。
The accounting statement shall include the balance sheet, the profit statement, the cash flow statement and the related schedules.
会计报表应当包括资产负债表、利润表、现金流量表及相关附表。
If yours is a going concern, include at the very least a 12-month trailing income statement, balance sheet and cash flow statement.
如果你的情况是”持续经营”，那么把最近12个月的跟踪收入清单、平衡表，现金流量表包含进去。
It includes a description of the firm's operations, as well as balance sheet, income statement, and cash flow statement information.
其包括对公司运营的描述，以及资产负载表、损益表(利润表)、现金流量表等信息。
This paper is dedicated to the research of the relationship between the information of the cash flow statement and investment decisions.
本文致力于研究现金流量表信息和投资决策之间的关系。
At present the most important research approach is to calculate a series of rates according to the balance sheet and cash flow statement.
目前最重要的研究方法是根据资产负债表和现金流量表计算一系列比率来反映。
Whether the information disclosed in the cash flow statement of inland listed corporation (B-stock) offer the related information content?
大陆上市公司编制的现金流量表所揭露的信息是否具有信息内涵?。
The uncovered regular accounting information of the cash flow statement will improve the utility and relativity of the accounting information.
而现金流量表对规范会计信息披露，提高会计信息有用性和相关性都具有重大作用。
The cash flow statement differs from these other financial statements because it ACTS as a kind of corporate checkbook that reconciles the other two statements.
现金流量表跟这两个财务报表不一样，它的作用就像是一种与另两个报表相一致的公司支票本。
Cash flow statement is the important financial statement of enterprise, it can provide accurate cash flow information for various accounting statement user.
现金流量表，是企业重要的财务报表，它能为各类会计报表使用者提供准确的现金流量信息。
Cash flow statement which is regarded as one of the legal statements among the most enterprises has taken place the statement of changes in financial condition.
现金流量表作为多数企业的三张法定报表之一，已经完全取代了财务状况变动表。
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.
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.
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。
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