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每个企业的资产源头和运转,都离不开现金。同时,现金反映了一个企业一定会计期间内的支付能力,偿债能力和运营能力,所以,在企业内部设置一个现金流量表,就显得十分必要。本文将从现金流量表在企业财务中的具体作用,来阐明其对企业的不可或缺性。
The source and operation of each enterprise’s assets are inseparable from the cash. At the same time, cash reflects the ability of a company to pay, solvency and operating capacity in a given accounting period. Therefore, it is necessary to set up a cash flow statement within the enterprise. This article will clarify its indispensability to the enterprise from the concrete function of the cash flow statement in the enterprise finance.