search query: @indexterm ASSETS AND LIABILITIES / total: 70
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Author: | Sun, Suying |
Title: | Discussion on the necessary of cash flow settlement in reflecting a company's ability of turning products into cash and debt service (original in Chinese) |
Journal: | Economic Reform (c)
1997 : 5, P.26-29 |
Index terms: | CASH ACCOUNTING FINANCIAL STATEMENTS ASSETS AND LIABILITIES CASH MANAGEMENT CASH FLOW |
Language: | chn |
Abstract: | For investors and applicants, enterprises' ability of turning products into cash and debt service is the basis for their correct decision-making. For the management authorities of enterprises, however, mobility is the top major standard measuring its performance and the breach of discovering problems. The asset and liability statement, loss and gain statement and financial position statement have unlimited when they are used for evaluating enterprises' ability of turning products into cash and debt service. For the users of accounting information, only cash flow statement can satisfy their demand to the maximum. |
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