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1、外文资料Thesummarizeofcashflowstatement1.IntroductionFinancialreportsaimatassuringanefficientdialoguebetweentheentityandtheexternaloperatorsinterestedinhavingrealisticestimationsonthegrowingperspectivesoftheentityand,equally,onitssustainability.Inspiteofthefactthattheprofitandlossaccount,asacompone
2、ntofthecash-flowstatementfinancialreport,providesadynamicimageonanentity'sactivity,itneverthelessdoesnotofferaclearvisiononthefinancialflowsthatmodifyitsfinancialstructureanditscashflow.Outoftheinformationofficiallyissuedbyacertainentity,onlythatprovidingfinancially-significantdataisselected,on
3、ceitexpresses"nonconventional"realitiesonthecashresourcesnecessaryforsupportinganefficientinvestmentpolicyandforremuneratingtheinvestedcapitals,orthatreferringtotheexternalcontributionsofcapitalassuringfinancialbalance.Withinsuchacontext,toevaluateacompany'scapacityofgeneratingcashflowandcash-f
4、lowequivalents,theusersoffinancialsituationsanalyzethecash-flowstatement–anexpressionofthecashandpayoperationsperformedbyanentity,andnotonlythe"hypothetical"dimensionofitsperformances,determinedbytheconventionsoftheobligationaccountancy.Thecash-flowstatementisconceivedsothattoofferamostpregnant
5、imageoftheinputsandoutputsoftheavailabilitiesafferenttothemaincategoriesofactivitiesdevelopedbyacompany(exploitation,investmentandfinancingactivities)andtojustifythetreasury'sbalanceattheendofthefinancialexercise.Otherwise,thecashflowstatementexplainsthecompanyperformancesingeneratingcash.TheIA
6、SBhasdeveloped,attheinternationallevel,theIAS7norm“Thecash-flowstatements”.ThisnormrendersvoidandreplacesIAS7“Thesituationofchangesinthefinancialposition”from1977andhasbeenrevisedintime,itslastvariantbeingappliedonJanuary1st,1994.Theotherentities,consideredsmallandintermediate,canoptionallyconc
7、ludesuchadocument.TheobligationimposedtosomecompaniestodevelopTheCash-FlowStatementemphasizestheincreasingimportanceofthisstatementinevaluatingthecompany’sperformances.2.TheInformationalApplicationofCash-FlowStatementsDrawingaCash
