| 现金流量表的比率分析 |
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| 引用本文： | 成凤艳.现金流量表的比率分析[J].辽宁科技学院学报,1999(3). |
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| 作者姓名： | 成凤艳 |
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| 作者单位： | 本溪冶专·高职专经济系!辽宁本溪，117022 |
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| 摘 要： | 现金流量表比率分析是财务比率分析诸多分析方法中最简便而且揭示能力最强的方法。它主要考察和评价企业的支付能力、偿还能力和发展能力。主要的比率有流动负债现金比率、到期债务现金比率，负债总额现金比率、现金流量现金股利比率等。
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| 关 键 词： | 现金流量 比率分析 指标 偿还能力 支付能力 |
Ratio Analysis of Cash Flow Statement |
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| Cheng Fengyan.Ratio Analysis of Cash Flow Statement[J].Journal of Liaoning Institute of Science and Technology,1999(3). |
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| Authors: | Cheng Fengyan |
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| Abstract: | Ratio analysis of cash flow statement is the simplest and strongest process for announcement of variedmethods of financial ratio analysis. It mainly examines and evalutes the ability to pay, repay and develop forbusiniss. The major cash ratios involve current liabilities, matured debt, aggregate liabilities, cash flow and cash divi-dend. |
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| Keywords: | Cash flow Ratio analysis Index Ability to repay Ability to pay |
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