现金流量表是以现金为基础编制的反映企业一定期间内现金的流入和流出及结余情况的报表，它可以正确评价企业当前及未来的偿债能力与支付能力及利润的质量，并为科学决策提供充分、有效的依据。要充分发挥现金流量表的作用，大体来说，对现金流量表必须进行如下分析。一、... The cash flow statement is a statement prepared on the basis of cash which reflects the inflow and outflow of cash and the balance of the cash in the enterprise for a certain period of time. It can accurately evaluate the current and future corporate solvency and ability to pay and the quality of profits, and make scientific decisions Provide a full and effective basis. To give full play to the role of cash flow statement, in general, the cash flow statement must be analyzed as follows. one,...