比较现金流量表模板

,比较现金流量表,,,,,,,,,

,单位名称,,,查验人员,,,,日期,,

,所属时期或截至时间,,,复核人员,,,,单位,,

,项目名称,上年数,本年数,增加(减少),,金额排序,比率排序,结果,数据清单,

,,,,金额,百分比,,,,金额,百分比

,一、经营活动产生的现金流量,,,,,,,,,

,销售商品，提供劳务收到的现金,12000.00,14000.00,2000.00,16.7%,1,3,关注,2000.00,16.7%

,收到的税费返还,5000.00,6500.00,1500.00,30.0%,2,2,关注,1500.00,30.0%

,收到的其他与经营活动有关的现金,,,0.00,0.0%,,,,0.00,0.0%

,现金流入小计,,,0.00,0.0%,,,,0.00,0.0%

,购买商品，接受劳务支付的现金,,,0.00,0.0%,,,,0.00,0.0%

,支付给职工以及为职工支付的现金,,,0.00,0.0%,,,,0.00,0.0%

,支付的各项税费,,,0.00,0.0%,,,,0.00,0.0%

,支付的其他与经营活动有关的现金,,,0.00,0.0%,,,,0.00,0.0%

,现金流出小计,,,0.00,0.0%,,,,0.00,0.0%

,经营活动产生的现金流量净额(A),,,0.00,0.0%,,,,0.00,0.0%

,二、投资活动产生的现金流量,,,,,,,,0.00,0.0%

,收回投资所收到的现金,,,0.00,0.0%,,,,0.00,0.0%

,取得投资收益所收到的现金,,,0.00,0.0%,,,,0.00,0.0%

,处置固定资产无形资产其他资产收到的现金净额,,,0.00,0.0%,,,,0.00,0.0%

,收到的其他与投资活动有关的现金,,,0.00,0.0%,,,,0.00,0.0%

,现金流入小计,,,0.00,0.0%,,,,0.00,0.0%

,购建固定资产无形资产其他资产支付的现金,,,0.00,0.0%,,,,0.00,0.0%

,投资所支付的现金,,,0.00,0.0%,,,,0.00,0.0%

,支付的其他与投资活动有关的现金,,,0.00,0.0%,,,,0.00,0.0%

,现金流出小计,,,0.00,0.0%,,,,0.00,0.0%

,投资活动产生的现金流量净额,,,0.00,0.0%,,,,0.00,0.0%

,三、筹资活动产生的现金流量,,,,,,,,,

,吸收投资收到的现金,,,0.00,0.0%,,,,,

,借款所收到的现金,,,0.00,0.0%,,,,,

,收到的其他与筹资活动有关的现金,,,0.00,0.0%,,,,,

,现金流入小计,,,0.00,0.0%,,,,,

,偿还债务所支付的现金,,,0.00,0.0%,,,,,

,分配股利利润或偿付利息支付的现金,,,0.00,0.0%,,,,,

,支付的其他与筹资活动有关的现金,,,0.00,0.0%,,,,,

,现金流出小计,,,0.00,0.0%,,,,,

,筹资活动产生的现金流量净额,,,0.00,0.0%,,,,,

,四，汇率变动对现金的影响,,,0.00,0.0%,,,,,

,五，现金及现金等价物增加净额(B),,,0.00,0.0%,,,,,

,现金流量表分析的内容包括如下四个：,,,,,,,,,

,1、现金流量的结构分析。,,,,,,,,,

,2、现金流量的趋势分析。,,,,,,,,,

,3、偿债能力分析。,,,,,,,,,

,4、支付能力分析。,,,,,,,,,

,现金流量表分析是指对现金流量表上的有关数据进行比较、分析和研究，从而了解企业的财务状况，发现企业在财务方面存在的问题，预测企业未来的财务状况，为报表使用者科学决策提供依据。,,,,,,,,,

,比如，现金流量表提供了有关现金流量的数据资料（这是债权人判断企业偿债能力的重要依据），但根据这些数据还不能直接对企业的偿债能力作出评价，因而也不能据此作出决策。,,,,,,,,,

,现金流量表的编法：,,,,,,,,,

,编制的现金流量表的基本原理是从资产负债表右下角未分配利润科目（期末减期初，即本期净利润），推导出资产负债表左上角货币资金科目（期末减期初，即现金净增加额），这其实是教材上的间接法。,,,,,,,,,

,第一步：列资产负债表差额，即在期初期末栏后面加一列差额栏，分别填上每个项目的期末减期初数，是的，全部是期末减期初，这样就不必去担忧这个数是加是减、是期末减期初还是相反了，原因看下面