筹资活动现金流量

属于投资活动或筹资活动现金流量的其他非现金项目。

Other non-cash items falling into the scope of cash flows arising from investing activities or financing activities .

来自筹资活动的现金流量、现金净增加或净减少

Cash flows from financing activities , and net increase or decrease of cash

不过，在中国，偿付利息支付的现金是归入筹资活动的现金流量的。

But in china , the cash payments for interests are classified as cash flows from financing activities .

在现金流量表上，筹资活动的现金流量应当按照其筹资活动的现金流入和流出的性质分项列示。

On cash flow statement , cash flows from financing activities shall be itemized by the characteristics of inflows or outflows from the financing activities .

通过分析比较这些常用的指标，本文总结出了包括经营活动、投资活动、筹资活动的现金流量分析的一整套指标。

Compared these commonly used targets through the analysis , this article summarizes including management , investment , has financed an active cash current capacity analysis entire set of target .

筹资活动产生的现金流量。

Cash Flow from Financing Activities .

确定筹资活动产生的现金流量的程序与确定投资活动产生的现金流量相类似。

The procedure in determining cash flows of financing activities is similar to that in determining cash flows of investing activities .

加强现金流量分析预测，严格控制现金流人和流出，对经营活动、投资活动和筹资活动产生的现金流量进行严格管理，保证支付能力和偿债能力；

Analysis and forecast of the cash flow is strengthened , the inflow and outflow of cash should be controlled rigorously , the cash flow is brought in by the business , investment and financing should be managed strictly , so paying ability and credit capacity can be ensured ;

分行业总体检验发现，制造业公司经营活动和投资活动产生的净现金流量具有信息含量，而现金及现金等价物净增加额和筹资活动产生的净现金流量不具有信息含量。

Industrial test shows that net cash flows from operating and investing activities in manufacturing industry listed companies have information content .

经过实证检验得出：（1）每股现金及现金等价物净增加额、每股经营活动和每股投资活动产生的净现金流量具有信息含量，而每股筹资活动产生的净现金流量不具有信息含量。

Evidence shows : ( 1 ) Net increase in cash and cash equivalents per share , cash from operating activities and cash from investing activities per share have information content , while net cash flow per share from financing activities does not .

最后，从筹资能力、筹资方式、筹资用途以及筹资效益等四个方面对企业筹资活动现金流量进行分析。

Finally , discuss the financial activity of cash flow from 4 aspects .