| In financial accounting, a cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. |
在财务会计中，现金流量表，也被称为现金流量表，是一份财务报表，它展示了资产负债表账户和收入的变化如何影响现金及等同于现金的资产，同时将分析细分为经营、投资和筹资活动。 |
| Essentially, the cash flow statement is concerned with the flow of cash in and out of the business. |
基本上，现金流量表关注的是资金在企业内外的流动情况。 |
| The statement captures both the current operating results and the accompanying changes in the balance sheet. |
这个陈述同时涵盖了当前的运营结果以及资产负债表上的相关变化。 |
| As an analytical tool, the statement of cash flows is useful in determining the short-term viability of a company, particularly its ability to pay bills. |
作为一种分析工具，现金流量表在确定一家公司的短期生存能力方面非常有用，特别是它是否能够支付账单。 |
| International Accounting Standard 7 (IAS 7), is the International Accounting Standard that deals with cash flow statements. |
国际会计准则7（IAS 7）是一项国际会计准则，主要涉及现金流量表。 |
| People and groups interested in cash flow statements include: |
对现金流量表感兴趣的人和团体包括： |
| Accounting personnel, who need to know whether the organization will be able to cover payroll and other immediate expenses |
负责会计工作的人员，需要知道组织是否能够支付工资和其他即时开支。 |
| Potential lenders or creditors, who want a clear picture of a company's ability to repay |
潜在的贷款方或债权人，他们希望清晰了解一家公司偿还能力的情况。 |
| Potential investors, who need to judge whether the company is financially sound |
潜在的投资者需要评估这家公司是否财务健康。 |
| Potential employees or contractors, who need to know whether the company will be able to afford compensation |
潜在的员工或合同工，需要知道公司是否能够支付薪酬。 |
| Shareholders of the business. |
这家企业的股东。 |
| In financial accounting, a cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. |
在财务会计中，现金流量表，也被称为现金流量表，是一份财务报表，它展示了资产负债表账户和收入的变化如何影响现金及等同于现金的资产，同时将分析细分为经营、投资和筹资活动。 |
| Essentially, the cash flow statement is concerned with the flow of cash in and out of the business. |
基本上，现金流量表关注的是资金在企业内外的流动情况。 |
| The statement captures both the current operating results and the accompanying changes in the balance sheet. |
这个陈述同时涵盖了当前的运营结果以及资产负债表上的相关变化。 |
| As an analytical tool, the statement of cash flows is useful in determining the short-term viability of a company, particularly its ability to pay bills. |
作为一种分析工具，现金流量表在确定一家公司的短期生存能力方面非常有用，特别是它是否能够支付账单。 |
| International Accounting Standard 7 (IAS 7), is the International Accounting Standard that deals with cash flow statements. |
国际会计准则7（IAS 7）是一项国际会计准则，主要涉及现金流量表。 |
| People and groups interested in cash flow statements include: |
对现金流量表感兴趣的人和团体包括： |
| Accounting personnel, who need to know whether the organization will be able to cover payroll and other immediate expenses |
负责会计工作的人员，需要知道组织是否能够支付工资和其他即时开支。 |
| Potential lenders or creditors, who want a clear picture of a company's ability to repay |
潜在的贷款方或债权人，他们希望清晰了解一家公司偿还能力的情况。 |
| Potential investors, who need to judge whether the company is financially sound |
潜在的投资者需要评估这家公司是否财务健康。 |
| Potential employees or contractors, who need to know whether the company will be able to afford compensation |
潜在的员工或合同工，需要知道公司是否能够支付薪酬。 |
| Shareholders of the business. |
这家企业的股东。 |
