共同比現金流量表分析模板

,共同比現金流量表,,,,,,,,,,

,單位名稱,,,,查驗人員,,,,日期,,

,所屬時期或截至時間,,,,復核人員,,,,單位,,

,項目名稱,上年數,本年數,上年結構,本年結構,比例增減,結構排序,增減排序,結果,數據清單,

,,,,,,,,,,金額,百分比

,流入結構：,,,,,,,,,,

,一、經營活動產生的現金流量,,,,,,,,,,

,銷售商品，提供勞務收到的現金,18000.00,22000.00,90.0%,91.7%,1.7%,1,1,關注,91.7%,1.7%

,收到的稅費返還,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,收到的其他與經營活動有關的現金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,經營活動現金流入小計,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,二、投資活動產生的現金流量,,,,,,,,,0.0%,0.0%

,收回投資所收到的現金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,取得投資收益所收到的現金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,處置固定資產無形資產其他資產收到的現金凈額,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,收到的其他與投資活動有關的現金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,投資活動現金流入小計,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,三、籌資活動產生的現金流量,,,,,,,,,,

,吸收投資收到的現金,,,0.0%,0.0%,0.0%,,,,,

,借款所收到的現金,,,0.0%,0.0%,0.0%,,,,,

,收到的其他與籌資活動有關的現金,,,0.0%,0.0%,0.0%,,,,,

,籌資活動現金流入小計,,,0.0%,0.0%,0.0%,,,,,

,現金流入總計,20000.00,24000.00,100.0%,100.0%,0.0%,,,,,

,流出結構：,,,,,,,,,,

,一、經營活動產生的現金流量,,,,,,,,,,

,購買商品，接受勞務支付的現金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,支付給職工以及為職工支付的現金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,支付的各項稅費,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,支付的其他與經營活動有關的現金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,經營活動現金流出小計,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,二、投資活動產生的現金流量,,,,,,,,,0.0%,0.0%

,購建固定資產無形資產其他資產支付的現金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,投資所支付的現金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,支付的其他與投資活動有關的現金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,投資活動現金流出小計,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,三、籌資活動產生的現金流量,,,,,,,,,,

,償還債務所支付的現金,,,0.0%,0.0%,0.0%,,,,,

,分配股利利潤或償付利息支付的現金,,,0.0%,0.0%,0.0%,,,,,

,支付的其他與籌資活動有關的現金,,,0.0%,0.0%,0.0%,,,,,

,籌資活動現金流出小計,,,0.0%,0.0%,0.0%,,,,,

,現金流出總計,,,0.0%,0.0%,0.0%,,,,,

,四，匯率變動對現金的影響,,,,,,,,,,

,五，現金及現金等價物增加凈額,,,,,,,,,,

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,現金流量表的分析可以從流入，流出原因的分析、償債能力的分析、利潤質量的分析等等。,,,,,,,,,,

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,1、流入，流出原因的分析,,,,,,,,,,

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,現金流量表將現金流量劃分為經營活動、投資活動和籌資活動所產生的現金流量，并按現金的流入、流出項目分別反映，有利于報表使用者對其流動原因進行分析。通過該表，報表使用者可以清楚地了解企業(yè)當期現金流入、流出的原因，即現金的來源和去向。,,,,,,,,,,

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,2、償債能力的分析,,,,,,,,,,

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,企業(yè)在正常經營活動中所獲得的現金收入，首先要滿足企業(yè)持續(xù)經營的基本支出，如購買原材料、支付職工工資、交納稅金等，然后才能用于償付債務。所以，在分析企業(yè)償債能力時，首先要看企業(yè)當期取得的現金收入在滿足生產經營所需現金支出后，是否有足夠的現金用于償還到期債務。,,,,,,,,,,

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,在資產負債表和利潤表的基礎上，可以用短期償債能力、長期償債能力兩個比率來分析。一般情況下，上述比值越大，意味著企業(yè)償還債務的能力越強。但是，并非這兩個比值越大越好。,,,,,,,,,,

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,3、利潤質量的分析,,,,,,,,,,

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,利潤表是企業(yè)根據權責發(fā)生制原則和配比原則編制的，利潤質量往往受到一定的影響，它不能反映企業(yè)生產經營活動產生了多少現金，但通過經營活動的現金流量與會計利潤進行對比，就可以對利潤質量進行評價。,,,,,,,,,,

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,有些項目，如固定資產折舊、臨時設施等資產攤銷、大量應收賬款及壞賬估計等不影響現金流量但會影響損益，使當期的會計利潤與現金流量不一致，但是二者應大體相近。,,,,,,,,,,

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,現金流量表的意義及作用：,,,,,,,,,,

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,作為一個分析的工具，現金流量表的主要作用是決定公司短期生存能力，特別是繳付帳單的能力。它是反映一家公司在一定時期現金流入和現金流出動態(tài)狀況的報表。,,,,,,,,,,

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,其組成內容與資產負債表和損益表相一致。通過現金流量表，可以概括反映經營活動、投資活動和籌資活動對企業(yè)現金流入流出的影響，對于評價企業(yè)的實現利潤、財務狀況及財務管理，要比傳統(tǒng)的損益表提供更好的基礎。,,,,,,,,,,

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,現金流量表提供了一家公司經營是否健康的證據。如果一家公司經營活動產生的現金流無法支付股利與保持股本的生產能力，從而它得用借款的方式滿足這些需要，那么這就給出了一個警告，這家公司從長期來看無法維持正常情況下的支出?，F金流量表通過顯示經營中產生的現金流量的不足和不得不用借款來支付無法永久支撐的股利水平，從而揭示了公司內在的發(fā)展問題。,,,,,,,,,,

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