{"title":"现金流量表","authors":"Emily Simpson","doi":"10.1002/9781119595984.ch5","DOIUrl":null,"url":null,"abstract":"The Statement of Cash Flows (or cash flow statement) is one of the main financial statements used by investors. It shows the cash generated and used during a specific time period. Ideally a company should generate positive cash flows; this will make it more likely to find investors for the future. The positive or negative net cash flow identified at the end of the statement of cash flows is equal to the total change in the cash account balance.","PeriodicalId":137572,"journal":{"name":"Wiley Not‐for‐Profit GAAP 2020","volume":"22 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"STATEMENT OF CASH FLOWS\",\"authors\":\"Emily Simpson\",\"doi\":\"10.1002/9781119595984.ch5\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The Statement of Cash Flows (or cash flow statement) is one of the main financial statements used by investors. It shows the cash generated and used during a specific time period. Ideally a company should generate positive cash flows; this will make it more likely to find investors for the future. The positive or negative net cash flow identified at the end of the statement of cash flows is equal to the total change in the cash account balance.\",\"PeriodicalId\":137572,\"journal\":{\"name\":\"Wiley Not‐for‐Profit GAAP 2020\",\"volume\":\"22 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-06-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Wiley Not‐for‐Profit GAAP 2020\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1002/9781119595984.ch5\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Wiley Not‐for‐Profit GAAP 2020","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1002/9781119595984.ch5","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Statement of Cash Flows (or cash flow statement) is one of the main financial statements used by investors. It shows the cash generated and used during a specific time period. Ideally a company should generate positive cash flows; this will make it more likely to find investors for the future. The positive or negative net cash flow identified at the end of the statement of cash flows is equal to the total change in the cash account balance.
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