摘要：Annual financial statement users want the best possible information about the ability of economic agents to make payments,liquidity needs,as well as for comparing different company’s results,eliminating the impact of using different accounting methods for similar transactions. For this purpose it is necessary cash flow statement.According to a survey14 of 78 companies listed on the London Stock Exchange,the cash flow statement is especially useful in "Treasury analysis from operating activities" and "coverage determination of dividends and interest cash flows net of tax ".
