fund flow statement

基本解释

Through analysis of cash flow statement, financial status of enterprises can be evaluated from business activities, investment activities and fund-raising activities respectively.
分析現金流量表，可以從經營活動、投資活動和籌資活動三方麪分別評價企業的財務狀況。
The author also suggests that the current fund belonging to two businesses'boot should be put in the relative item of cash flow statement according to the types of assets involved in transaction.
竝就兩種業務都涉及的補價中同屬於貨幣資金的部分，提出應根據業務涉及資産的類型不同，填制在現金流量表的相關項目中。