共同比現(xiàn)金流量表分析模板

,共同比現(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),上年結(jié)構(gòu),本年結(jié)構(gòu),比例增減,結(jié)構(gòu)排序,增減排序,結(jié)果,數(shù)據(jù)清單,

,,,,,,,,,,金額,百分比

,流入結(jié)構(gòu)：,,,,,,,,,,

,一、經(jīng)營(yíng)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,18000.00,22000.00,90.0%,91.7%,1.7%,1,1,關(guān)注,91.7%,1.7%

,收到的稅費(fèi)返還,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

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

,經(jīng)營(yíng)活動(dòng)現(xiàn)金流入小計(jì),,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

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

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

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

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

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

,投資活動(dòng)現(xiàn)金流入小計(jì),,,0.0%,0.0%,0.0%,,,,0.0%,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,,,0.0%,0.0%,0.0%,,,,,

,借款所收到的現(xiàn)金,,,0.0%,0.0%,0.0%,,,,,

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

,籌資活動(dòng)現(xiàn)金流入小計(jì),,,0.0%,0.0%,0.0%,,,,,

,現(xiàn)金流入總計(jì),20000.00,24000.00,100.0%,100.0%,0.0%,,,,,

,流出結(jié)構(gòu)：,,,,,,,,,,

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

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

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

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

,經(jīng)營(yíng)活動(dòng)現(xiàn)金流出小計(jì),,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

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

,購(gòu)建固定資產(chǎn)無(wú)形資產(chǎn)其他資產(chǎn)支付的現(xiàn)金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

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

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

,投資活動(dòng)現(xiàn)金流出小計(jì),,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

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

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

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

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

,籌資活動(dòng)現(xiàn)金流出小計(jì),,,0.0%,0.0%,0.0%,,,,,

,現(xiàn)金流出總計(jì),,,0.0%,0.0%,0.0%,,,,,

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

,五，現(xiàn)金及現(xiàn)金等價(jià)物增加凈額,,,,,,,,,,

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,現(xiàn)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(rùn)質(zhì)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(xiàn)金流量表將現(xiàn)金流量劃分為經(jīng)營(yíng)活動(dòng)、投資活動(dòng)和籌資活動(dòng)所產(chǎn)生的現(xiàn)金流量，并按現(xiàn)金的流入、流出項(xiàng)目分別反映，有利于報(bào)表使用者對(duì)其流動(dòng)原因進(jìn)行分析。通過該表，報(bào)表使用者可以清楚地了解企業(yè)當(dāng)期現(xiàn)金流入、流出的原因，即現(xiàn)金的來(lái)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(jīng)營(yíng)活動(dòng)中所獲得的現(xiàn)金收入，首先要滿足企業(yè)持續(xù)經(jīng)營(yíng)的基本支出，如購(gòu)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(wù)。所以，在分析企業(yè)償債能力時(shí)，首先要看企業(yè)當(dāng)期取得的現(xiàn)金收入在滿足生產(chǎn)經(jīng)營(yíng)所需現(xiàn)金支出后，是否有足夠的現(xiàn)金用于償還到期債務(wù)。,,,,,,,,,,

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,在資產(chǎn)負(fù)債表和利潤(rùn)表的基礎(chǔ)上，可以用短期償債能力、長(zhǎng)期償債能力兩個(gè)比率來(lái)分析。一般情況下，上述比值越大，意味著企業(yè)償還債務(wù)的能力越強(qiáng)。但是，并非這兩個(gè)比值越大越好。,,,,,,,,,,

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,3、利潤(rùn)質(zhì)量的分析,,,,,,,,,,

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,利潤(rùn)表是企業(yè)根據(jù)權(quán)責(zé)發(fā)生制原則和配比原則編制的，利潤(rùn)質(zhì)量往往受到一定的影響，它不能反映企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)產(chǎn)生了多少現(xiàn)金，但通過經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量與會(huì)計(jì)利潤(rùn)進(jìn)行對(duì)比，就可以對(duì)利潤(rùn)質(zhì)量進(jìn)行評(píng)價(jià)。,,,,,,,,,,

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,有些項(xiàng)目，如固定資產(chǎn)折舊、臨時(shí)設(shè)施等資產(chǎn)攤銷、大量應(yīng)收賬款及壞賬估計(jì)等不影響現(xiàn)金流量但會(huì)影響損益，使當(dāng)期的會(huì)計(jì)利潤(rùn)與現(xiàn)金流量不一致，但是二者應(yīng)大體相近。,,,,,,,,,,

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,現(xiàn)金流量表的意義及作用：,,,,,,,,,,

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,作為一個(gè)分析的工具，現(xiàn)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(shí)期現(xiàn)金流入和現(xiàn)金流出動(dòng)態(tài)狀況的報(bào)表。,,,,,,,,,,

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,其組成內(nèi)容與資產(chǎn)負(fù)債表和損益表相一致。通過現(xiàn)金流量表，可以概括反映經(jīng)營(yíng)活動(dòng)、投資活動(dòng)和籌資活動(dòng)對(duì)企業(yè)現(xiàn)金流入流出的影響，對(duì)于評(píng)價(jià)企業(yè)的實(shí)現(xiàn)利潤(rùn)、財(cái)務(wù)狀況及財(cái)務(wù)管理，要比傳統(tǒng)的損益表提供更好的基礎(chǔ)。,,,,,,,,,,

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,現(xiàn)金流量表提供了一家公司經(jīng)營(yíng)是否健康的證據(jù)。如果一家公司經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流無(wú)法支付股利與保持股本的生產(chǎn)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(gè)警告，這家公司從長(zhǎng)期來(lái)看無(wú)法維持正常情況下的支出?，F(xiàn)金流量表通過顯示經(jīng)營(yíng)中產(chǎn)生的現(xiàn)金流量的不足和不得不用借款來(lái)支付無(wú)法永久支撐的股利水平，從而揭示了公司內(nèi)在的發(fā)展問題。,,,,,,,,,,

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