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1、Accounting/2009year/3month/2daynews/articleB02versionfinancialmanagementAnalysisofbusinessstatusbycashf1owstatementLiWeiyi,WeiDong,LiXiangliIntroduction:cashflowreflectsthecashinflowandoutflowofanenterprise・Investorsarereadingcarefullyaboutthecompany'scashinflowsandoutflowsAftertheexplanat
2、ionofthereasons,youcanfurtherunderstandtheinvestmentcompany.ThestatementofcashflowcantellustheoperationandinvestmentofthecompanyAndcashflowsarisingfromfinancing,aswellasnetincreasesincashflows,thuscontributingtoouranalysisofthecompany'sliquidityandAbilitytopay,andthengraspthecompany，sviabi
3、lity,developmentabilityandabilitytoadapttochangesinthemarket.Fortheanalysisofthecashflowstatement,wecanproceedfromthefollowingaspects:I.cashflowstructureCashf1owarisingfromoperatingactivities,cashflowarisingfrominvestmentactivities,andcashf1owarisingfromfinancingactivitiesThegoldflowiscomp
4、osedofthreeparts・Analysisofcashflowanditsstructure,youcanunderstandtheinsandoutsofenterprisecashandcashreceiptsandPaymentsStructurePricebusinessconditions,liquidity,financingcapacityandfinancialstrength・(I)cashflowsarisingfromoperatingactivitiesThisreflectstheamountofcashinflows,outflows,a
5、ndnetflowsthatthecompanyisconductingforitsnormalbusiness,suchasmerchandisesalesrevenueIncreasetheamountofcashinflows,purchaserawmaterials,paytaxesandsalaries,increasetheamountofcashoutflows,etc.・1.thecashreceivedfromthesaleofgoodsorservicesiscomparedwiththecashpaidforthepurchaseofgoodsorse
6、rvices・InenterprisemanagementInthecaseofnormal,balancedbuyingandselling,thecomparisonbetweenthetwoissignificant・Theratioislarge,whichmeansthatthesalesprofitsoftheenterprisearelarge,andthesalescommissionisgoodGood,creativeability.2.thecashreceivedfromthesaleofgoodsandserviceswi11becomparedw
7、iththetotalamountofcashflowingintothebusinessactivities,whichcanbroadlyillustratetheproductsoftheenterpriseHowmuchcashsalesaccountforcashinflowsfromoperatingactivities?・Comparedwiththemajorones,itshowsthatthemainbusinessoftheenterpriseisoutstandingandthemarket
