计算企业现金流 目录 前言 ................................................................................................................................................................. 1 1-现金流及其来源.......................................................................................................................................... 1 2-编制详细的现金流量表 .............................................................................................................................. 5 2-1 营业活动净现金流 .......................................................................................................................... 6 2-2 投资活动净现金流 .......................................................................................................................... 9 2-3 资产净现金流 ................................................................................................................................ 10 2-4 筹资活动净现金流 ........................................................................................................................ 10 2-5 现金流量表.................................................................................................................................... 10 3 现金流量表的两种变化形式 ................................................................................................................... 11 3-1 限制的和可自由支配的现金流 .................................................................................................... 11 3-2 现金流量表.................................................................................................................................... 13 4 常用现金流和营业净现金流 ................................................................................................................... 14 5 营业净现金流的意义 ..........................................................................................................................
