期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：The Cash-flow statement provide an important ingredient of decision-making due to the company‘s financial stability and viability. The succes and survival of every organisation depends on its ability to generate an aquire cash. Cash flow is a concept that we all understatnd. Companies survive because they have cash,they fail when they don‘t. We must therefore be interested in a company‘s ability to generate cash for itself,and to acquire it from other sources. This can be clearly seen in cash flow statement. Thus the focus of this article is on understanding and interpreting cash flow statements.
