本科毕业论文—美的电器现金流量表分析.doc

各专业完整优秀毕业论文设计图纸学号: 1023227 毕业论文(设计) ( 201 0 届) 题目美的电器现金流量表分析系部财管系专业会计班级 102 学生姓名成绩指导教师完成日期 2014 年4月5日诚信声明本人郑重声明:所呈交的毕业论文(设计)是我个人在导师指导下,由我本人独立完成。有关观点、方法、数据和文献等的引用已在文中指出,并与参考文献相对应。我承诺,论文中的所有内容均真实、可信。如在文中涉及到抄袭或剽窃行为,本人愿承担由此而造成的一切后果及责任。毕业论文(设计)作者签名: 签名日期: 年月日摘要本文以现金流量表的概念、作用、意义等简要的介绍为背景,对于美的电器 2010 年至 2012 年的现金流量表的各方面进行了比较分析。目的是为了证明美的电器这三年来的经营是否健康,其支付、偿债、周转等能力是否达标以及对未来现金流量的总结预测。通过比率的方式方法来分析美的电器的现金流量表,揭示企业内在发展所存在的问题,并提出合理建议。通篇以文字比率的方法叙述,简单易懂的揭示了公司这三年来的发展走向。到底美的电器为何继大好的 2010 年之后各方面有了飞速的下滑?问题出现在哪里?如何合理的解决?本文将对这些问题进行一一的阐述分析。作为电气行业的代表性人物,从美的电器的问题也可对整个电气行业的走向有一个了解。关键词: 现金流量表美的电器现金流量 Abstract In this paper, the concept of the cash flow statement, role and significance are briefly introduced as the background, for M idea from 2010 to2012, various aspects has carried on parative analysis of the cash flow statement. The purpose is to prove that M idea in the three years of business health, its payment, repayment ability and soon, the turnover isup to standard and the summary of the cash flow forecast for the future. Through ratio method to analyze the cash flow statement ofM idea, reveal problems existing in the enterprise internal development, and put forward reasonable Suggestions. In the text ratio method, straightforward reveals pany's development trend in the three years. Exactly why M idea following good 2010 years after the rapid decline in various aspects have? Where is the problem occurs? How to reasonably solve? This article will be faithful in this paper, the analysis of these problems. As a representative of electric industry, from the problem ofM idea can also be tasted to have an understanding of the electrical industry. Keywords: The statement of cash flows M idea Cash flo w 目录一、绪言………………………………………………………………………………(1) (一)研究现状…………………………………………………………………(1) (二)研究目的和意义………………………………………………………………(1) (三)研究思路………………………………………………………………………(2) 二、简解现金流量表………………………………………………………………(2) (一)现金流量表的内容…………………………………………………………(2) ——现金及现金等价物……………………………………………(2) ——现金流量…………………………………………………