有無人對Financial Management有認識…可以幫忙嗎？先謝！！

Purposes of Cash Flow Statements

1.A statement of cash flows reports the cash receipts and cash payments of an entity during a given period.

2.It shows the relationship of net income to changes in cash balances. Cash balances can decline despite positive net income and vice versa.

3.It reports past cash flows as an aid to:

a.Predicting future cash flows.

b.Evaluating the way management generates and uses cash.

c.Determining a company’s ability to pay interest and dividends and to pay debts when they are due.

4.It identifies changes in the mix of productive assets.

5.The statement of cash flows explains where cash and cash equivalents – highly liquid short-term investments that can easily be converted into cash with little delay – came from during a period and where it went.

到以下參考網下載參考文件，可能對你有幫助。

Thank you very nuch!!!