共同比现金流量表分析模板

,共同比现金流量表,,,,,,,,,,

,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,上年结构,本年结构,比例增减,结构排序,增减排序,结果,数据清单,

,,,,,,,,,,金额,百分比

,流入结构：,,,,,,,,,,

,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,18000.00,22000.00,90.0%,91.7%,1.7%,1,1,关注,91.7%,1.7%

,收到的税费返还,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

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

,经营活动现金流入小计,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,二、投资活动产生的现金流量,,,,,,,,,0.0%,0.0%

,收回投资所收到的现金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

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

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

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

,投资活动现金流入小计,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,三、筹资活动产生的现金流量,,,,,,,,,,

,吸收投资收到的现金,,,0.0%,0.0%,0.0%,,,,,

,借款所收到的现金,,,0.0%,0.0%,0.0%,,,,,

,收到的其他与筹资活动有关的现金,,,0.0%,0.0%,0.0%,,,,,

,筹资活动现金流入小计,,,0.0%,0.0%,0.0%,,,,,

,现金流入总计,20000.00,24000.00,100.0%,100.0%,0.0%,,,,,

,流出结构：,,,,,,,,,,

,一、经营活动产生的现金流量,,,,,,,,,,

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

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

,支付的各项税费,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

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

,经营活动现金流出小计,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,二、投资活动产生的现金流量,,,,,,,,,0.0%,0.0%

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

,投资所支付的现金,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

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

,投资活动现金流出小计,,,0.0%,0.0%,0.0%,,,,0.0%,0.0%

,三、筹资活动产生的现金流量,,,,,,,,,,

,偿还债务所支付的现金,,,0.0%,0.0%,0.0%,,,,,

,分配股利利润或偿付利息支付的现金,,,0.0%,0.0%,0.0%,,,,,

,支付的其他与筹资活动有关的现金,,,0.0%,0.0%,0.0%,,,,,

,筹资活动现金流出小计,,,0.0%,0.0%,0.0%,,,,,

,现金流出总计,,,0.0%,0.0%,0.0%,,,,,

,四，汇率变动对现金的影响,,,,,,,,,,

,五，现金及现金等价物增加净额,,,,,,,,,,

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,现金流量表的分析可以从流入，流出原因的分析、偿债能力的分析、利润质量的分析等等。,,,,,,,,,,

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,1、流入，流出原因的分析,,,,,,,,,,

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,现金流量表将现金流量划分为经营活动、投资活动和筹资活动所产生的现金流量，并按现金的流入、流出项目分别反映，有利于报表使用者对其流动原因进行分析。通过该表，报表使用者可以清楚地了解企业当期现金流入、流出的原因，即现金的来源和去向。,,,,,,,,,,

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,2、偿债能力的分析,,,,,,,,,,

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,企业在正常经营活动中所获得的现金收入，首先要满足企业持续经营的基本支出，如购买原材料、支付职工工资、交纳税金等，然后才能用于偿付债务。所以，在分析企业偿债能力时，首先要看企业当期取得的现金收入在满足生产经营所需现金支出后，是否有足够的现金用于偿还到期债务。,,,,,,,,,,

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,在资产负债表和利润表的基础上，可以用短期偿债能力、长期偿债能力两个比率来分析。一般情况下，上述比值越大，意味着企业偿还债务的能力越强。但是，并非这两个比值越大越好。,,,,,,,,,,

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,3、利润质量的分析,,,,,,,,,,

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,利润表是企业根据权责发生制原则和配比原则编制的，利润质量往往受到一定的影响，它不能反映企业生产经营活动产生了多少现金，但通过经营活动的现金流量与会计利润进行对比，就可以对利润质量进行评价。,,,,,,,,,,

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,有些项目，如固定资产折旧、临时设施等资产摊销、大量应收账款及坏账估计等不影响现金流量但会影响损益，使当期的会计利润与现金流量不一致，但是二者应大体相近。,,,,,,,,,,

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,现金流量表的意义及作用：,,,,,,,,,,

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,作为一个分析的工具，现金流量表的主要作用是决定公司短期生存能力，特别是缴付帐单的能力。它是反映一家公司在一定时期现金流入和现金流出动态状况的报表。,,,,,,,,,,

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,其组成内容与资产负债表和损益表相一致。通过现金流量表，可以概括反映经营活动、投资活动和筹资活动对企业现金流入流出的影响，对于评价企业的实现利润、财务状况及财务管理，要比传统的损益表提供更好的基础。,,,,,,,,,,

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,现金流量表提供了一家公司经营是否健康的证据。如果一家公司经营活动产生的现金流无法支付股利与保持股本的生产能力，从而它得用借款的方式满足这些需要，那么这就给出了一个警告，这家公司从长期来看无法维持正常情况下的支出。现金流量表通过显示经营中产生的现金流量的不足和不得不用借款来支付无法永久支撑的股利水平，从而揭示了公司内在的发展问题。,,,,,,,,,,

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