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.
分析现金流量表，可以从经营活动、投资活动和筹资活动三方面分别评价企业的财务状况。
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.
并就两种业务都涉及的补价中同属于货币资金的部分，提出应根据业务涉及资产的类型不同，填制在现金流量表的相关项目中。