期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2009
卷号：9
期号：1
语种：English
出版社：Ovidius University Press
摘要：Financial flows represent changes in the balance active,of the debts,the net situation and the effective circulation of money. The financial flows situation belongs to the family of flow tables,useful instruments in the financial analysis,business evaluation,firm's economical-financial situation diagnosis. The firms that organize the accountability according with the Order MFP no. 1752/2005 for the approval of the accoutable reglementation suitable for the european directives,have the obligation to write “The tresorery flows situation” which evidentiate the growth of this situation's importance in appreciating the firm's performances. The flow tresorery situation describes the measure in which the exploitation activities,inv estitions and financing determine positive flows – incomes and negative-payments of tresorery during the financial exercice. The tresorery flows are divided in the activities that generated them or consumed them in: tresorery flows from exploitation activities;tresorery flows form investment activities;tresorery flows from financing activities. In IAS 7 “The situation of flows in cash” is mentioned that the tresorery flows from exploitation activities (FTE) are important for the appreciation of the financial performance of the firm.
