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1、外文资料Thesummarizeofcashflowstatement1.IntroductionFinancialreportsaimatassuringanefficientdialoguebetweentheentityandtheexternaloperatorsinterestedinhavingrealisticestimationsonthegrowingperspectivesoftheentityand,equally,onitssustainability.Inspiteofthefactthattheprof
2、itandlossaccount,asacomponentofthecash-flowstatementfinancialreport,providesadynamicimageonanentity'sactivity,itneverthelessdoesnotofferaclearvisiononthefinancialflowsthatmodifyitsfinancialstructureanditscashflow.Outoftheinformationofficiallyissuedbyacertainentity,onl
3、ythatprovidingfinancially-significantdataisselected,onceitexpresses"nonconventional"realitiesonthecashresourcesnecessaryforsupportinganefficientinvestmentpolicyandforremuneratingtheinvestedcapitals,orthatreferringtotheexternalcontributionsofcapitalassuringfinancialbal
4、ance.Withinsuchacontext,toevaluateacompany'scapacityofgeneratingcashflowandcash-flowequivalents,theusersoffinancialsituationsanalyzethecash-flowstatement–anexpressionofthecashandpayoperationsperformedbyanentity,andnotonlythe"hypothetical"dimensionofitsperformances,det
5、erminedbytheconventionsoftheobligationaccountancy.Thecash-flowstatementisconceivedsothattoofferamostpregnantimageoftheinputsandoutputsoftheavailabilitiesafferenttothemaincategoriesofactivitiesdevelopedbyacompany(exploitation,investmentandfinancingactivities)andtojusti
6、fythetreasury'sbalanceattheendofthefinancialexercise.Otherwise,thecashflowstatementexplainsthecompanyperformancesingeneratingcash.TheIASBhasdeveloped,attheinternationallevel,theIAS7norm“Thecash-flowstatements”.ThisnormrendersvoidandreplacesIAS7“Thesituationofchangesin
7、thefinancialposition”from1977andhasbeenrevisedintime,itslastvariantbeingappliedonJanuary1st,1994.Theotherentities,consideredsmallandintermediate,canoptionallyconcludesuchadocument.TheobligationimposedtosomecompaniestodevelopTheCash-FlowStatementemphasizestheincreasing
8、importanceofthisstatementinevaluatingthecompany’sperformances.2.TheInformationalApplicationofCash-FlowStatementsDrawingaCash
