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(A) the concept of financial analysis of cash flow statement
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(B) the content of financial analysis of cash flow statement
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1, analysis of enterprise's ability to obtain cash.
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2. Analysis of the solvency of enterprises.
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3. Analysis of the profitability of the enterprise.
three
4. Analysis of the future situation of the enterprise
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(C) the role of financial analysis of cash flow statement
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1, to help investors make an objective evaluation of the overall financial situation of the enterprise.
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2, help to predict the future cash flow of enterprises.
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Second, the analysis of enterprise cash flow statement and the existing problems
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(A) Analysis of corporate cash flow statement
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1、
Using cash flow statement to analyze the profitability of enterprises
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(1) Cash sales ratio
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(2) Cash recovery rate of all assets
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2. Analyze the solvency of the enterprise with the cash flow statement.
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(1) cash ratio
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(2) the ratio of cash flow to total liabilities
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(3) the ratio of current net cash flow to total capital expenditure
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3. Analyze the profitability of the enterprise with the cash flow statement.
eight
4. Analyze the future situation of the enterprise with the cash flow statement.
nine
(1) Enterprise's future cash acquisition ability forecast
nine
(2) Enterprise's future development forecast.
nine
(B) Analysis of the problems existing in the financial situation of Longqiao Economic and Trade Co., Ltd.
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1. Validity of reporting information
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2. Comparability of reported information
10
3. Reliability of reported information
1 1
Third, suggestions to improve the financial situation of enterprises
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