比較現(xiàn)金流量表模板

,比較現(xiàn)金流量表,,,,,,,,,

,單位名稱,,,查驗(yàn)人員,,,,日期,,

,所屬時(shí)期或截至?xí)r間,,,復(fù)核人員,,,,單位,,

,項(xiàng)目名稱,上年數(shù),本年數(shù),增加(減少),,金額排序,比率排序,結(jié)果,數(shù)據(jù)清單,

,,,,金額,百分比,,,,金額,百分比

,一、經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量,,,,,,,,,

,銷售商品，提供勞務(wù)收到的現(xiàn)金,12000.00,14000.00,2000.00,16.7%,1,3,關(guān)注,2000.00,16.7%

,收到的稅費(fèi)返還,5000.00,6500.00,1500.00,30.0%,2,2,關(guān)注,1500.00,30.0%

,收到的其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金,,,0.00,0.0%,,,,0.00,0.0%

,現(xiàn)金流入小計(jì),,,0.00,0.0%,,,,0.00,0.0%

,購買商品，接受勞務(wù)支付的現(xiàn)金,,,0.00,0.0%,,,,0.00,0.0%

,支付給職工以及為職工支付的現(xiàn)金,,,0.00,0.0%,,,,0.00,0.0%

,支付的各項(xiàng)稅費(fèi),,,0.00,0.0%,,,,0.00,0.0%

,支付的其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金,,,0.00,0.0%,,,,0.00,0.0%

,現(xiàn)金流出小計(jì),,,0.00,0.0%,,,,0.00,0.0%

,經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額(A),,,0.00,0.0%,,,,0.00,0.0%

,二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量,,,,,,,,0.00,0.0%

,收回投資所收到的現(xiàn)金,,,0.00,0.0%,,,,0.00,0.0%

,取得投資收益所收到的現(xiàn)金,,,0.00,0.0%,,,,0.00,0.0%

,處置固定資產(chǎn)無形資產(chǎn)其他資產(chǎn)收到的現(xiàn)金凈額,,,0.00,0.0%,,,,0.00,0.0%

,收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金,,,0.00,0.0%,,,,0.00,0.0%

,現(xiàn)金流入小計(jì),,,0.00,0.0%,,,,0.00,0.0%

,購建固定資產(chǎn)無形資產(chǎn)其他資產(chǎn)支付的現(xiàn)金,,,0.00,0.0%,,,,0.00,0.0%

,投資所支付的現(xiàn)金,,,0.00,0.0%,,,,0.00,0.0%

,支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金,,,0.00,0.0%,,,,0.00,0.0%

,現(xiàn)金流出小計(jì),,,0.00,0.0%,,,,0.00,0.0%

,投資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額,,,0.00,0.0%,,,,0.00,0.0%

,三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量,,,,,,,,,

,吸收投資收到的現(xiàn)金,,,0.00,0.0%,,,,,

,借款所收到的現(xiàn)金,,,0.00,0.0%,,,,,

,收到的其他與籌資活動(dòng)有關(guān)的現(xiàn)金,,,0.00,0.0%,,,,,

,現(xiàn)金流入小計(jì),,,0.00,0.0%,,,,,

,償還債務(wù)所支付的現(xiàn)金,,,0.00,0.0%,,,,,

,分配股利利潤或償付利息支付的現(xiàn)金,,,0.00,0.0%,,,,,

,支付的其他與籌資活動(dòng)有關(guān)的現(xiàn)金,,,0.00,0.0%,,,,,

,現(xiàn)金流出小計(jì),,,0.00,0.0%,,,,,

,籌資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額,,,0.00,0.0%,,,,,

,四，匯率變動(dòng)對(duì)現(xiàn)金的影響,,,0.00,0.0%,,,,,

,五，現(xiàn)金及現(xiàn)金等價(jià)物增加凈額(B),,,0.00,0.0%,,,,,

,現(xiàn)金流量表分析的內(nèi)容包括如下四個(gè)：,,,,,,,,,

,1、現(xiàn)金流量的結(jié)構(gòu)分析。,,,,,,,,,

,2、現(xiàn)金流量的趨勢(shì)分析。,,,,,,,,,

,3、償債能力分析。,,,,,,,,,

,4、支付能力分析。,,,,,,,,,

,現(xiàn)金流量表分析是指對(duì)現(xiàn)金流量表上的有關(guān)數(shù)據(jù)進(jìn)行比較、分析和研究，從而了解企業(yè)的財(cái)務(wù)狀況，發(fā)現(xiàn)企業(yè)在財(cái)務(wù)方面存在的問題，預(yù)測(cè)企業(yè)未來的財(cái)務(wù)狀況，為報(bào)表使用者科學(xué)決策提供依據(jù)。,,,,,,,,,

,比如，現(xiàn)金流量表提供了有關(guān)現(xiàn)金流量的數(shù)據(jù)資料（這是債權(quán)人判斷企業(yè)償債能力的重要依據(jù)），但根據(jù)這些數(shù)據(jù)還不能直接對(duì)企業(yè)的償債能力作出評(píng)價(jià)，因而也不能據(jù)此作出決策。,,,,,,,,,

,現(xiàn)金流量表的編法：,,,,,,,,,

,編制的現(xiàn)金流量表的基本原理是從資產(chǎn)負(fù)債表右下角未分配利潤科目（期末減期初，即本期凈利潤），推導(dǎo)出資產(chǎn)負(fù)債表左上角貨幣資金科目（期末減期初，即現(xiàn)金凈增加額），這其實(shí)是教材上的間接法。,,,,,,,,,

,第一步：列資產(chǎn)負(fù)債表差額，即在期初期末欄后面加一列差額欄，分別填上每個(gè)項(xiàng)目的期末減期初數(shù)，是的，全部是期末減期初，這樣就不必去擔(dān)憂這個(gè)數(shù)是加是減、是期末減期初還是相反了，原因看下面