财务报表的意义

国际准则 VS 美国准则

Income statement 利润表

Cash flow statement 现金流量表

• The statement of cash flows reports the company’s cash receipts and payments.
• These cash flows are classified as follows:

  Operating cash flows（经营活动现金流）⭐️⭐️

  Operating cash flows include the cash effects of transactions that involve the normal businees of the firm.

  Investing cash flows（投资活动现金流）

  Investing cash flows are those resulting from the acquisiton or sale of property,plant,and equipmentl; of a subsidiary or segment;of securities;and of investments in other firms.

Financing cash flows （融资活动现金流）

are those reulting from issuance or retirement of the firem’ debt and equity securities and include
dividends paid to stockhloder.