期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：Within three decades has admitted that due to shortcomings in the profit and loss account is widely used cash flow statement,cash and payments respectively,to reflect the funds generated from current operations of an enterprise,as and major investments and financial transactions that occur during the year. The primary objective of the analysis is to reflect the performance of the combined effect of decisions,operational,investment and financing,and interpretation in parallel balance sheet and profit and loss account of the period may lead to better conclusions than separate analysis of consolidated these situations.
关键词：statement of cash flows;balance sheet;profit and loss account
