{"id":13733,"date":"2021-04-30T16:36:14","date_gmt":"2021-04-30T08:36:14","guid":{"rendered":"https:\/\/valueinmind.co\/?p=13733"},"modified":"2023-08-24T16:09:16","modified_gmt":"2023-08-24T08:09:16","slug":"how-to-read-cashflow-statement","status":"publish","type":"post","link":"https:\/\/valueinmind.co\/zh\/how-to-read-cashflow-statement\/","title":{"rendered":"\u5f9e\u73fe\u91d1\u6d41\u91cf\u8868Cashflow Statement\u770b\u51fa\u516c\u53f8\u5230\u5e95\u662f\u5728\u8cfa\u9322\u9084\u662f\u8667\u94b1\uff5c\u8ca1\u5831\u5165\u9580\u7cfb\u5217(\u56db)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13733\" class=\"elementor elementor-13733\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fe3f964 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe3f964\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f636be4\" data-id=\"f636be4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d3fe23b elementor-widget elementor-widget-text-editor\" data-id=\"d3fe23b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong>\u60f3\u8981\u901f\u6210\u770b\u61c2\u8ca1\u5831\u55ce\uff1f\u9ede\u64ca\u95b2\u8b80\u3010\u8ca1\u5831\u7cfb\u5217\u91cd\u9ede\u532f\u7e3d\u3011\uff1a<\/strong><\/p><p><strong><a href=\"https:\/\/valueinmind.co\/zh\/how-to-read-financial-statements\/\">\u65b0\u624b\u5c0f\u767d\u5982\u4f55\u770b\u61c2\u8ca1\u52d9\u5831\u8868\uff1f\u638c\u63e1\u8ca1\u58317\u5927\u91cd\u9ede\uff01\u5165\u5834\u6295\u8cc7\u5fc3\u4e0d\u614c\uff01<\/a><\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-abf3ffa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"abf3ffa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-99cc154\" data-id=\"99cc154\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a4cfcd elementor-widget elementor-widget-facebook-button\" data-id=\"5a4cfcd\" data-element_type=\"widget\" data-widget_type=\"facebook-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.23.0 - 05-08-2024 *\/\n.elementor-facebook-widget.fb_iframe_widget,.elementor-facebook-widget.fb_iframe_widget span{width:100%!important}.elementor-facebook-widget.fb_iframe_widget iframe{position:relative;width:100%!important}.elementor-facebook-widget.fb-like{height:1px}.elementor-widget-facebook-comments iframe{width:100%!important}<\/style>\t\t<div data-layout=\"standard\" data-colorscheme=\"light\" data-size=\"small\" data-show-faces=\"false\" class=\"elementor-facebook-widget fb-like\" data-href=\"https:\/\/valueinmind.co\/zh\/?p=13733\" data-share=\"false\" data-action=\"like\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-67da934 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67da934\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa6a258\" data-id=\"fa6a258\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-01187b3 elementor-widget elementor-widget-text-editor\" data-id=\"01187b3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u5df4\u83f2\u7279\u8aaa\u904e\uff1a\u300c\u4f01\u696d\u7684\u50f9\u503c\u662f\u672a\u4f86\u73fe\u91d1\u6d41\u7684\u6298\u50f9\u3002\u300d\u6240\u4ee5\uff0c\u770b\u61c2\u4e00\u9593\u516c\u53f8\u7684\u73fe\u91d1\u6d41\u5c31\u53ef\u4ee5\u770b\u5230\u9019\u9593\u516c\u53f8\u7684\u50f9\u503c\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u4e4b\u524d\uff0c\u6211\u5011\u89e3\u91cb\u4e86<a href=\"https:\/\/valueinmind.co\/zh\/blog\/how-to-read-income-statement\/\" target=\"_blank\" rel=\"noopener\">\u640d\u76ca\u8868<\/a>\u548c<a href=\"https:\/\/valueinmind.co\/zh\/blog\/how-to-read-balance-sheet\/\" target=\"_blank\" rel=\"noopener\">\u8cc7\u7522\u8ca0\u50b5\u8868<\/a>\uff0c\u4eca\u5929\u6211\u5011\u5c31\u4f86\u4e00\u4e00\u89e3\u6790\u9019\u500b\u975e\u5e38\u91cd\u8981\u7684\u300c\u73fe\u91d1\u6d41\u91cf\u8868\u300d\u3002<\/span><\/p><p><b>\u4eca\u5929\u9019\u7bc7\u6587\u7ae0\uff0c\u6211\u5011\u540c\u6a23\u6703\u7528\u6bd4\u8f03\u7c21\u55ae\u7684\u65b9\u5f0f\u6559\u6703\u4f60\u770b\u61c2\u73fe\u91d1\u6d41\u91cf\u8868\uff08Cashflow Statement\uff09\u662f\u4ec0\u9ebc\u3001\u70ba\u4ec0\u9ebc\u4f60\u5fc5\u9808\u641e\u61c2\u5b83\u3001\u4ee5\u53ca\u5982\u4f55\u5f9e\u73fe\u91d1\u6d41\u91cf\u8868\u638c\u63e1\u516c\u53f8\u7684\u73fe\u91d1\u6d41\u5411\uff0c\u662f\u4e0d\u662f\u771f\u7684\u6d41\u9032\u516c\u53f8\u7684\u53e3\u888b\u3002<\/b><\/p><p><span style=\"font-weight: 400;\">\u5167\u5bb9\u5305\u542b\u4ee5\u4e0b\u5e7e\u500b\u90e8\u5206\uff1a<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ec0\u9ebc\u662f\u73fe\u91d1\u6d41\u91cf\u8868<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73fe\u91d1\u6d41\u91cf\u8868\u7684\u91cd\u8981\u6027<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62c6\u89e3\u73fe\u91d1\u6d41\u91cf\u8868\u7684\u7d50\u69cb\u548c\u683c\u5f0f<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u89e3\u91cb\u73fe\u91d1\u6d41\u91cf\u8868\u7684\u57fa\u672c\u9805\u76ee\u5167\u5bb9<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73fe\u91d1\u6d41\u91cf\u8868\u91cd\u8981\u6307\u6a19\u5206\u6790\uff0c\u4ee5\u53ca\u5b83\u5011\u80cc\u5f8c\u6709\u4ec0\u9ebc\u610f\u7fa9<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de11384 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de11384\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-05a5a3b\" data-id=\"05a5a3b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b7f9f4 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"7b7f9f4\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;],&quot;container&quot;:&quot;.content&quot;,&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-table-of-contents .elementor-toc__header-title{color:var(--header-color)}.elementor-widget-table-of-contents.elementor-toc--collapsed .elementor-toc__toggle-button--collapse,.elementor-widget-table-of-contents:not(.elementor-toc--collapsed) .elementor-toc__toggle-button--expand{display:none}.elementor-widget-table-of-contents .elementor-widget-container{min-height:var(--box-min-height);border:var(--box-border-width,1px) solid var(--box-border-color,#9da5ae);border-radius:var(--box-border-radius,3px);background-color:var(--box-background-color);transition:min-height .4s;overflow:hidden}.elementor-toc__header{display:flex;align-items:center;justify-content:space-between;padding:var(--box-padding,20px);background-color:var(--header-background-color);border-bottom:var(--separator-width,1px) solid 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.elementor-toc__list-wrapper{margin-top:.5em;margin-inline-start:var(--nested-list-indent,1em)}.elementor-toc__list-item-text{transition-duration:var(--item-text-transition-duration)}.elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}.elementor-toc__list-item-text-wrapper{display:flex;align-items:center}.elementor-toc__list-item-text-wrapper:before,.elementor-toc__list-item-text-wrapper i{margin-inline-end:8px;color:var(--marker-color)}.elementor-toc__list-item-text-wrapper svg{margin-inline-end:8px;fill:var(--marker-color);height:var(--marker-size,.5em);width:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper i{font-size:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper:before{font-size:var(--marker-size,1em)}.elementor-toc--content-ellipsis .elementor-toc__list-item-text{white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.elementor-toc__list-items--collapsible>.elementor-toc__list-wrapper>.elementor-toc__list-item>.elementor-toc__list-wrapper{display:none}.elementor-toc__heading-anchor{position:absolute}.elementor-toc__body .elementor-toc__list-item-text{color:var(--item-text-color);-webkit-text-decoration:var(--item-text-decoration);text-decoration:var(--item-text-decoration);transition-duration:var(--item-text-transition-duration)}.elementor-toc__body .elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__body .elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}ol.elementor-toc__list-wrapper{counter-reset:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item{counter-increment:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item-text-wrapper:before{content:counters(item,\".\") \". \"}<\/style>\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__7b7f9f4\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__7b7f9f4\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__7b7f9f4\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-923852c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"923852c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-abd3b24\" data-id=\"abd3b24\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e94a4da content elementor-widget elementor-widget-text-editor\" data-id=\"e94a4da\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2><span style=\"color: #262262;\"><b>\u4ec0\u9ebc\u662f\u73fe\u91d1\u6d41\u91cf\u8868\uff1f<\/b><\/span><\/h2><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u73fe\u91d1\u6d41\u91cf\u8868\uff08Cashflow Statement\uff09\u7d00\u9304\u4e86\u516c\u53f8\u5728\u7279\u5b9a\u6642\u9593\u5167\u5be6\u969b\u64c1\u6709\u7684\u73fe\u91d1\u91d1\u984d\uff0c\u4ee5\u53ca\u73fe\u91d1\u6d41\u5165\u6d41\u51fa\u7684\u52d5\u5411\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u73fe\u91d1\u5c31\u662f\u516c\u53f8\u7684\u8840\u6db2\u3002\u4e00\u5bb6\u516c\u53f8\u7684\u5468\u8f49\u662f\u5426\u5065\u5eb7\uff0c\u6709\u6c92\u6709\u8fa6\u6cd5\u5b58\u6d3b\u4e0b\u53bb\uff0c\u5145\u76c8\u7684\u8cc7\u91d1\u6d41\u91cf\u626e\u6f14\u4e86\u95dc\u9375\u7684\u89d2\u8272\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u901a\u904e\u73fe\u91d1\u6d41\u91cf\u8868\uff0c\u6295\u8cc7\u8005\u53ef\u770b\u5230\u516c\u53f8\u7684\u9322\u662f\u5f9e\u54ea\u88e1\u4f86\uff0c\u9322\u82b1\u5728\u4e86\u54ea\u88e1\uff0c\u53ef\u4ee5\u66f4\u597d\u7684\u4e86\u89e3\u6574\u500b\u516c\u53f8\u904b\u71df\u60c5\u6cc1\u3002\u7c21\u55ae\u4f86\u8aaa\uff0c\u5c31\u662f\u53ef\u4ee5\u76f4\u63a5\u770b\u5230\u516c\u53f8\u624b\u4e0a\u771f\u6b63\u6709\u591a\u5c11\u300c\u73fe\u91d1\u300d\uff0c\u9019\u4e9b\u90fd\u662f\u516c\u53f8\u7e7c\u7e8c\u767c\u5c55\u548c\u64f4\u5145\u7684\u6839\u672c\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u9019\u500b\u8868\u53ef\u4ee5\u88dc\u5145\u8cc7\u7522\u8ca0\u50b5\u8868\u548c\u640d\u76ca\u8868\u7684\u7f3a\u53e3\uff0c\u5be6\u969b\u770b\u5230\u516c\u53f8\u662f\u5426\u6709\u71df\u5229\uff0c\u4e5f\u53ef\u4ee5\u5e6b\u52a9\u6295\u8cc7\u8005\u4e86\u89e3\u5230\u516c\u53f8\u8ca1\u52d9\u662f\u5426\u5065\u5eb7\uff0c\u77ed\u671f\u5167\u6709\u6c92\u6709\u8fa6\u6cd5\u5b58\u6d3b\u4e0b\u53bb\u3002<\/span><\/p><p class=\"p1\"><a href=\"https:\/\/valueinmind.co\/zh\/free-resources\/free-publications\/financial-investment-4-tips\/\"><span class=\"s1\"><b>\u60f3\u8981\u5b78\u7fd2\u5982\u4f55\u6295\u8cc7\uff1f\u99ac\u4e0a\u4e0b\u8f09\u514d\u8cbb\u7684\u300a\u6700\u65b0<\/b><\/span><span class=\"s1\"><b>\u6295\u8cc7\u5165\u9580\u653b\u7565\u300b\uff0c\u5e6b\u52a9\u4f60\u5b78\u7fd2\u6295\u8cc7\u7684\u95dc\u9375\uff0c\u6210\u70ba\u6295\u8cc7\u8d0f\u5bb6\uff01<\/b><\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0ff6e2f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ff6e2f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2791a53\" data-id=\"2791a53\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a6b2c6 content elementor-widget elementor-widget-text-editor\" data-id=\"1a6b2c6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2><span style=\"color: #262262;\"><b>\u70ba\u4ec0\u9ebc\u641e\u61c2\u73fe\u91d1\u6d41\u91cf\u8868\u9019\u9ebc\u91cd\u8981\uff1f<\/b><\/span><\/h2><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u73fe\u91d1\u6d41\u7d00\u9304\u7684\u662f\u3010\u5be6\u969b\u6536\u5230\u6216\u652f\u51fa\u7684\u73fe\u91d1\u3011\uff0c\u53ea\u6709\u771f\u6b63\u6536\u5230\u7684\u73fe\u91d1\u548c\u5df2\u6d41\u51fa\u7684\u73fe\u91d1\u624d\u6703\u7d00\u9304\u5728\u73fe\u91d1\u6d41\u91cf\u8868\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u8207\u640d\u76ca\u8868\u4e0d\u540c\uff0c\u640d\u76ca\u8868\u7d00\u9304\u7684\u662f\u3010\u61c9\u6536\u61c9\u4ed8\u7684\u91d1\u984d\u3011\uff0c\u53ea\u8981\u6709\u71df\u904b\u6d3b\u52d5\u5c31\u6703\u8a18\u5165\u8cec\u5167\uff0c\u4e0d\u5fc5\u7b49\u5230\u73fe\u91d1\u5be6\u969b\u9032\u8cec\u6216\u6d41\u51fa\u624d\u7d00\u9304\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u4e0d\u904e\uff0c\u5f88\u591a\u6642\u5019\u516c\u53f8\u7684\u8cb7\u8ce3\u4ea4\u6613\uff0c\u4e0d\u4e00\u5b9a\u6703\u99ac\u4e0a\u6536\u5230\u5ba2\u6236\u7684\u4ed8\u6b3e\uff0c\u6216\u8005\u6b3e\u9805\u4e0d\u662f\u4ee5\u73fe\u91d1\u652f\u4ed8\u7684\u3002\u7e3d\u6703\u6709\u5ba2\u6236\u5148\u62ff\u8ca8\uff0c\u65e5\u5f8c\u518d\u4ed8\u6b3e\u3002\u6240\u4ee5\u516c\u53f8\u5373\u4f7f\u5b8c\u6210\u4ea4\u6613\u4e5f\u4e0d\u4e00\u5b9a\u6703\u6709\u5be6\u969b\u6536\u5165\u548c\u73fe\u91d1\u6d41\u5165\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u4f46\u5728\u640d\u76ca\u8868\u548c\u8cc7\u7522\u8ca0\u50b5\u8868\uff0c\u516c\u53f8\u53ea\u8981\u5b8c\u6210\u4ea4\u6613\uff0c\u5c31\u6703\u78ba\u8a8d\u6536\u5165\uff0c\u628a\u4ea4\u6613\u7d00\u9304\u5728\u71df\u696d\u984d\u3002\u5047\u5982\u662f\u6b20\u6b3e\uff0c\u5247\u6703\u7d00\u9304\u5728\u61c9\u6536\u8cec\u6b3e\u9019\u88e1\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5f88\u591a\u6642\u5019\u640d\u76ca\u8868\u53ea\u662f\u4e00\u500b\u9810\u4f30\u6578\u5b57\u3002\u640d\u76ca\u8868\u96d6\u7136\u986f\u793a\u516c\u53f8\u662f\u71df\u5229\u7684\uff0c\u4f46\u662f\u6700\u5f8c\u4e5f\u9700\u8981\u7559\u610f\u9019\u4e9b\u9322\u80fd\u4e0d\u80fd\u5be6\u969b\u6536\u5230\uff0c\u6709\u6c92\u6709\u6210\u70ba\u58de\u8cec\u800c\u9020\u6210\u640d\u5931\u7684\u53ef\u80fd\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u8209\u500b\u4f8b\u5b50\uff0cA\u516c\u53f8\u8ce3\u4e86100\u5305\u5496\u5561\u8c46\u7d66B\u516c\u53f8\uff0c\u5408\u7d04\u4e2d\u8a02\u660eB\u516c\u53f83\u500b\u6708\u5f8c\u624d\u6703\u4ed8\u6b3e\u3002\u65e2\u7136\u4ea4\u6613\u5df2\u7d93\u767c\u751f\u4e86\uff0c\u640d\u76ca\u8868\u4fbf\u6703\u628a\u9019\u7b46\u4ea4\u6613\u5165\u8cec\u3002\u4f46\u4e8b\u5be6\u4e0a\uff0c\u516c\u53f8\u9084\u6c92\u6709\u6536\u5230\u9019\u7b46\u9322\uff0c\u6240\u4ee5\u5728\u73fe\u91d1\u6d41\u91cf\u8868\u4e0a\uff0c\u5c31\u4e0d\u6703\u770b\u5230\u9019\u7b46\u9322\u3002\u76f4\u52303\u500b\u6708\u5f8cB\u516c\u53f8\u4ed8\u6b3e\u4e86\uff0c\u516c\u53f8\u628a\u9322\u62ff\u5230\u624b\uff0c\u6211\u5011\u624d\u6703\u5f9e\u73fe\u91d1\u6d41\u91cf\u8868\u770b\u5230\u9019\u7b46\u9322\u5165\u8cec\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u60f3\u77e5\u9053\u516c\u53f8\u662f\u5426\u771f\u6b63\u5728\u8cfa\u9322\u3001\u6709\u6c92\u6709\u5be6\u969b\u7684\u73fe\u91d1\u9032\u51fa\u3001\u73fe\u91d1\u7684\u4f86\u6e90\u548c\u53bb\u8655\uff0c\u4e0d\u80fd\u53ea\u95dc\u6ce8\u640d\u76ca\u8868\u7684\u300c\u6de8\u5229\u6f64\u300d\u6578\u5b57\uff0c\u61c9\u8a72\u7559\u610f\u73fe\u91d1\u6d41\u91cf\u8868\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u6211\u5011\u5e38\u8aaa\u300c\u73fe\u91d1\u70ba\u738b\u300d\uff0c\u7121\u8ad6\u516c\u53f8\u6709\u591a\u5c11\u8cc7\u7522\uff0c\u73fe\u91d1\u6c38\u9060\u662f\u6700\u91cd\u8981\u7684\u3002\u624b\u4e0a\u6709\u8db3\u5920\u7684\u73fe\u91d1\u624d\u53ef\u4ee5\u61c9\u4ed8\u4e00\u4e9b\u5e02\u5834\u6ce2\u52d5\u3001\u7dca\u6025\u60c5\u6cc1\u7b49\u7b49\u3002\u904e\u5ea6\u4f9d\u8cf4\u8209\u50b5\u800c\u73fe\u91d1\u4e0d\u8db3\u7684\u516c\u53f8\uff0c\u53ef\u80fd\u6703\u7121\u6cd5\u61c9\u4ed8\u77ed\u671f\u5167\u5fc5\u8981\u7684\u958b\u92b7\uff0c\u5c0e\u81f4\u516c\u53f8\u9677\u5165\u8ca1\u52d9\u5371\u6a5f\uff0c\u7121\u6cd5\u7e7c\u7e8c\u71df\u696d\u4e0b\u53bb\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u73fe\u91d1\u662f\u4e00\u5bb6\u516c\u53f8\u53ef\u4ee5\u6301\u7e8c\u4e14\u9577\u4e45\u5b58\u6d3b\u4e0b\u4f86\u7684\u5e95\u6c23\uff0c\u56e0\u6b64\u7559\u610f\u73fe\u91d1\u6d41\u91cf\u8868\uff0c\u53ef\u4ee5\u5354\u52a9\u6211\u5011\u5224\u65b7\u4e00\u5bb6\u516c\u53f8\u7684\u8ca1\u52d9\u662f\u5426\u7a69\u5b9a\uff0c\u503c\u4e0d\u503c\u5f97\u9032\u5834\u6295\u8cc7\u3002<\/span><\/p><h2><span style=\"color: #262262;\"><b>\u4e86\u89e3\u73fe\u91d1\u6d41\u91cf\u8868\u7684\u7d50\u69cb<\/b><\/span><\/h2><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u73fe\u91d1\u6d41\u91cf\u8868\u5c31\u50cf\u662f\u6211\u5011\u7684\u7d00\u9304\u65e5\u5e38\u958b\u652f\u6536\u5165\u7684\u8a18\u8cec\u672c\uff0c\u4f46\u662f\u4e00\u5bb6\u4e0a\u5e02\u516c\u53f8\u7684\u51fa\u6536\u5165\u80af\u5b9a\u6bd4\u500b\u4eba\u7684\u8907\u96dc\u5f97\u591a\uff0c\u53ef\u5206\u70ba\u4e09\u5927\u90e8\u5206\uff1a\u71df\u696d\u73fe\u91d1\u6d41\u3001\u6295\u8cc7\u73fe\u91d1\u6d41\u548c\u878d\u8cc7\u73fe\u91d1\u6d41\uff0c\u5206\u5225\u5c0d\u61c9\u516c\u53f8\u7684\u4e09\u500b\u4e3b\u8981\u6d3b\u52d5\uff1a\u71df\u696d\u6d3b\u52d5\u3001\u6295\u8cc7\u6d3b\u52d5\u548c\u878d\u8cc7\u6d3b\u52d5\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u53ef\u4ee5\u53c3\u8003\u96c0\u5de2\uff08Nestle Malaysia Berhad, 4707\uff092020\u8ca1\u653f\u5e74\u5e74\u5831\uff08Annual Report\uff09\u7684\u73fe\u91d1\u6d41\u91cf\u8868\u3002<\/span><\/p><h6>\u00a0<\/h6><p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-13738 size-full\" src=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.29.43-PM.png\" alt=\"\u5f9e\u73fe\u91d1\u6d41\u91cf\u8868\u770b\u51fa\u516c\u53f8\u5230\u5e95\u662f\u5728\u8cfa\u9322\u9084\u662f\u8667\u94b1 nestle\" width=\"1072\" height=\"1144\" \/><\/p><p><img decoding=\"async\" class=\"aligncenter wp-image-13739 size-full\" src=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM.png\" alt=\"\u5f9e\u73fe\u91d1\u6d41\u91cf\u8868\u770b\u51fa\u516c\u53f8\u5230\u5e95\u662f\u5728\u8cfa\u9322\u9084\u662f\u8667\u94b1 nestle cashflow\" width=\"1068\" height=\"1044\" \/><\/p><p><span style=\"font-weight: 400;\">\u4e0d\u8981\u88ab\u5bc6\u5bc6\u9ebb\u9ebb\u7684\u5b57\u6bcd\u548c\u6578\u5b57\u5687\u5230\u4e86\uff0c\u63a5\u4e0b\u4f86\u6211\u4f86\u5411\u5927\u5bb6\u4e00\u4e00\u4ecb\u7d39\u73fe\u91d1\u6d41\u91cf\u8868\u4e2d\u6700\u91cd\u8981\u7684\u4e09\u5927\u7d50\u69cb\u3002<\/span><\/p><h6>\u00a0<\/h6><h3><b>\u71df\u696d\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf Cash flows from operating activities<\/b><\/h3><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u900f\u904e\u516c\u53f8\u7684\u300c\u71df\u696d\u6d3b\u52d5\u300d\u6240\u8cfa\u5230\u548c\u652f\u51fa\u7684\u73fe\u91d1\uff0c\u7d00\u9304\u516c\u53f8\u9760\u672c\u8eab\u751f\u610f\u5be6\u969b\u6d41\u5165\u6d41\u51fa\u7684\u91d1\u984d\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u71df\u696d\u6d3b\u52d5\u73fe\u91d1\u6d41\u662f\u516c\u53f8\u6700\u91cd\u8981\u7684\u73fe\u91d1\u4f86\u6e90\uff0c\u80fd\u5920\u770b\u5230\u516c\u53f8\u80fd\u5426\u900f\u904e\u81ea\u8eab\u7684\u751f\u610f\u7372\u5229\u3001\u71df\u904b\u6d3b\u52d5\u662f\u5426\u6b63\u5e38\u3001\u516c\u53f8\u696d\u52d9\u662f\u5426\u80fd\u5920\u6301\u7e8c\u767c\u5c55\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u7d30\u5206\u9805\u76ee\u5305\u62ec\u7a05\u524d\u5229\u6f64\u3001\u6298\u820a\u8cbb\u7528\u3001\u5b58\u8ca8\u3001\u61c9\u6536\u8cec\u6b3e\u3001\u61c9\u4ed8\u8cec\u6b3e\u7b49\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u6b63\u6578 = \u8868\u793a\u516c\u53f8\u71df\u904b\u6d3b\u52d5\u4e2d\u5be6\u969b\u6536\u5230\u7684\u73fe\u91d1\u591a\u65bc\u652f\u51fa\uff0c\u6709\u6301\u7e8c\u73fe\u91d1\u6d41\u5165\uff0c\u8cfa\u9322\u80fd\u529b\u597d\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u8ca0\u6578 = \u8868\u793a\u516c\u53f8\u71df\u904b\u6d3b\u52d5\u4e2d\u5be6\u969b\u652f\u51fa\u7684\u73fe\u91d1\u591a\u65bc\u6536\u5165\uff0c\u73fe\u91d1\u6301\u7e8c\u6d41\u5931\uff0c\u8cfa\u9322\u80fd\u529b\u4e0d\u7406\u60f3\uff0c\u53ef\u80fd\u51fa\u73fe\u7ba1\u7406\u554f\u984c\u3002<\/span><\/p><h6>\u00a0<\/h6><h3><b>\u6295\u8cc7\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf Cash flows from investing activities<\/b><\/h3><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u516c\u53f8\u9032\u884c\u300c\u6295\u8cc7\u884c\u70ba\u300d\u6240\u7522\u751f\u7684\u73fe\u91d1\u6d41\uff0c\u80fd\u5920\u5f9e\u4e2d\u4e86\u89e3\u516c\u53f8\u5c07\u73fe\u91d1\u82b1\u5728\u4ec0\u9ebc\u5730\u65b9\uff0c\u6bd4\u5982\u8cfc\u8cb7\u571f\u5730\u3001\u5ee0\u623f\u548c\u6a5f\u5668\u8a2d\u5099\uff08\u73fe\u91d1\u6d41\u51fa\uff09\uff1b\u51fa\u552e\u571f\u5730\u3001\u5ee0\u623f\u548c\u6a5f\u5668\u8a2d\u5099\u3001\u6536\u5230\u6295\u8cc7\u5229\u606f\uff08\u73fe\u91d1\u6d41\u5165\uff09\u7b49\u7b49\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u6b63\u6578 = \u8868\u793a\u516c\u53f8\u6295\u8cc7\u6d3b\u52d5\u6709\u73fe\u91d1\u6d41\u5165\uff0c\u53ef\u80fd\u662f\u8b8a\u8ce3\u571f\u5730\u3001\u6a5f\u5668\uff0c\u6216\u8005\u662f\u6240\u6295\u8cc7\u7684\u91d1\u878d\u7522\u54c1\u589e\u503c\u4e86\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u8ca0\u6578 = \u8868\u793a\u516c\u53f8\u6295\u8cc7\u6d3b\u52d5\u73fe\u91d1\u6d41\u51fa\uff0c\u53ef\u80fd\u662f\u516c\u53f8\u6b63\u5728\u6210\u9577\u548c\u9032\u884c\u7522\u80fd\u64f4\u5145\uff0c\u6240\u4ee5\u8cfc\u8cb7\u66f4\u591a\u5ee0\u623f\u3001\u6a5f\u5668\u9019\u985e\u578b\u7684\u8cc7\u7522\uff08\u8cc7\u672c\u652f\u51fa\u589e\u52a0\uff09\uff0c\u672a\u4f86\u53ef\u80fd\u6703\u8b8a\u5f97\u66f4\u6709\u50f9\u503c\u3002<\/span><\/p><h6>\u00a0<\/h6><h3><b>\u878d\u8cc7\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf Cash flows from financing activities<\/b><\/h3><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u900f\u904e\u300c\u878d\u8cc7\u300d\uff08\u501f\u9322\uff09\u6240\u7522\u751f\u7684\u6536\u5165\u53ca\u958b\u92b7\uff0c\u7d00\u9304\u4e86\u516c\u53f8\u5728\u9019\u6bb5\u671f\u9593\u5167\u7684\u501f\u8cb8\u53ca\u9084\u6b3e\u60c5\u6cc1\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u53ef\u4ee5\u5f9e\u4e2d\u4e86\u89e3\u5230\u516c\u53f8\u662f\u4f9d\u9760\u4ec0\u9ebc\u65b9\u5f0f\u878d\u8cc7\u7c4c\u96c6\u8cc7\u91d1\uff0c\u501f\u4e86\u591a\u5c11\u9322\u3001\u9084\u4e86\u591a\u5c11\u9322\u7b49\u7b49\uff0c\u5305\u62ec\u511f\u9084\u8cb8\u6b3e\u3001\u652f\u4ed8\u5229\u606f\u3001\u767c\u653e\u80a1\u606f\u7d66\u80a1\u6771\uff08\u73fe\u91d1\u6d41\u51fa\uff09\uff1b\u5411\u9280\u884c\u8cb8\u6b3e\u3001\u767c\u884c\u80a1\u7968\u548c<a href=\"https:\/\/valueinmind.co\/zh\/what-is-bond\/\">\u50b5\u5238<\/a>\u7b49\u7b49\uff08\u73fe\u91d1\u6d41\u5165\uff09\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u6b63\u6578 = \u516c\u53f8\u5411\u9280\u884c\u501f\u9322\u6216\u5411\u80a1\u6771\u62ff\u9322\uff0c\u7372\u5f97\u878d\u8cc7\u8cc7\u91d1\uff0c\u516c\u53f8\u73fe\u91d1\u589e\u52a0\uff0c\u6d41\u5165\u8cc7\u91d1\u5927\u65bc\u6d41\u51fa\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u8ca0\u6578 = \u516c\u53f8\u73fe\u91d1\u6e1b\u5c11\uff0c\u53ef\u80fd\u662f\u7e73\u4ed8\u8cb8\u6b3e\u548c\u5229\u606f\u3001\u767c\u653e\u80a1\u606f\u7d66\u80a1\u6771\u3001\u56de\u8cfc\u516c\u53f8\u80a1\u7968\u7b49\u3002<\/span><\/p><h2><span style=\"color: #262262;\"><b>\u73fe\u91d1\u6d41\u91cf\u8868\u57fa\u672c\u9805\u76ee\u5167\u5bb9\u89e3\u91cb<\/b><\/span><\/h2><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u4e0b\u9762\u6211\u5011\u6703\u8a73\u7d30\u4ecb\u7d39\u4e09\u5927\u7d50\u69cb\u88e1\u9762\u7684\u91cd\u9ede\u9805\u76ee\uff0c\u4e00\u4e00\u89e3\u91cb\u5404\u500b\u9805\u76ee\u4ee3\u8868\u4e86\u4ec0\u9ebc\u610f\u7fa9\uff1f<\/span><\/p><h6>\u00a0<\/h6><p><img decoding=\"async\" class=\"aligncenter wp-image-13738 size-full\" src=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.29.43-PM-e1619760183199.png\" alt=\"\u5f9e\u73fe\u91d1\u6d41\u91cf\u8868\u770b\u51fa\u516c\u53f8\u5230\u5e95\u662f\u5728\u8cfa\u9322\u9084\u662f\u8667\u94b1 nestle\" width=\"1072\" height=\"854\" srcset=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.29.43-PM-e1619760183199.png 1072w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.29.43-PM-e1619760183199-300x239.png 300w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.29.43-PM-e1619760183199-1024x816.png 1024w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.29.43-PM-e1619760183199-768x612.png 768w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.29.43-PM-e1619760183199-16x12.png 16w\" sizes=\"(max-width: 1072px) 100vw, 1072px\" \/><\/p><h6>\u00a0<\/h6><h3><span style=\"color: #0096ff;\"><b>\u71df\u696d\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf\u985e\u9805\u76ee<\/b><\/span><\/h3><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u71df\u696d\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf\u662f\u516c\u53f8\u900f\u904e\u552e\u8ce3\u7522\u54c1\u3001\u63d0\u4f9b\u670d\u52d9\u7b49\u71df\u696d\u6d3b\u52d5\u8cfa\u5230\u7684\u9322\uff0c\u53cd\u6620\u516c\u53f8\u4f9d\u9760\u4e3b\u8981\u696d\u52d9\u5275\u9020\u73fe\u91d1\u7684\u80fd\u529b\u3002<\/span><\/p><p><span style=\"color: #000000;\"><b>\u7a05\u524d\u5229\u6f64 Profit before tax<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u9019\u4e00\u500b\u6578\u503c\u4f86\u81ea\u65bc\u640d\u76ca\u8868\u7684\u6700\u5f8c\u4e00\u6392\u3002\u640d\u76ca\u8868\u91cc\u7d00\u9304\u7684\u662f\u516c\u53f8\u6240\u6709\u7684\u6536\u5165\u8207\u958b\u92b7\uff0c\u9019\u88e1\u9762\u5305\u542b\u4e86\u975e\u7d93\u71df\u6d3b\u52d5\u6536\u5165\u3001\u975e\u73fe\u91d1\u6536\u652f\u3001\u9084\u672a\u6536\u5230\u73fe\u91d1\u7684\u4ea4\u6613\u7b49\u7b49\u3002\u56e0\u6b64\uff0c\u9019\u500b\u6578\u503c\u6703\u5728\u71df\u696d\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf\u7684\u90e8\u5206\uff0c\u91dd\u5c0d\u9084\u6c92\u6709\u6536\u5230\u73fe\u91d1\u7684\u9805\u76ee\u9032\u884c\u8abf\u6574\u3002<\/span><\/p><p><span style=\"color: #000000;\"><b>\u6298\u820a Depreciation<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u6298\u820a\u662f\u516c\u53f8\u8cc7\u7522\uff08\u5ee0\u623f\u3001\u6a5f\u5668\u3001\u8a2d\u5099\u7b49\uff09\u56e0\u4f7f\u7528\u6642\u9593\u4e45\u4e86\uff0c\u5c0e\u81f4\u640d\u8017\u3001\u50f9\u503c\u8b8a\u4f4e\uff0c\u6703\u8a08\u5e2b\u6703\u91dd\u5c0d\u9019\u4e00\u7b46\u8017\u640d\u6210\u672c\u9032\u884c\u4f30\u8a08\uff0c\u662f\u8cc7\u7522\u50f9\u503c\u7684\u4e0b\u964d\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u4f46\u662f\uff0c\u7531\u65bc\u6298\u820a\u8cbb\u53ea\u662f\u8cc7\u7522\u672c\u8eab\u7684\u50f9\u503c\u8b8a\u5316\uff0c\u6c92\u6709\u5be6\u969b\u7684\u73fe\u91d1\u6d41\u51fa\uff0c\u6240\u4ee5\u5728\u73fe\u91d1\u6d41\u91cf\u8868\u8abf\u6574\uff0c\u628a\u9019\u7b46\u9322\u52a0\u56de\u53bb\u3002<\/span><\/p><p><b>\u8cc7\u7522\u5831\u5ee2\uff08written off\uff09<\/b><span style=\"font-weight: 400;\">\u4e5f\u662f\u540c\u6a23\u7684\u9053\u7406\uff0c\u8cc7\u7522\u5831\u5ee2\u4ee3\u8868\u8cc7\u7522\u6e1b\u5c11\u4e86\uff0c\u4f46\u662f\u516c\u53f8\u73fe\u91d1\u4e26\u6c92\u6709\u56e0\u6b64\u6e1b\u5c11\uff0c\u540c\u6a23\u6703\u5728\u9019\u88e1\u52a0\u56de\u53bb\u3002<\/span><\/p><p><span style=\"color: #000000;\"><b>\u71df\u904b\u8cc7\u91d1\u8b8a\u52d5 Changes in Working Capital\u00a0<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u71df\u904b\u8cc7\u91d1\u8b8a\u52d5\u662f\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u7684\u6d41\u52d5\u8cc7\u7522\uff08Current Assets\uff09\u548c\u6d41\u52d5\u8ca0\u50b5\uff08Current Liabilities\uff09\u4e4b\u9593\u7684\u5dee\u984d\u3002\u516c\u53f8\u6d41\u52d5\u8cc7\u7522\u6216\u8005\u6d41\u52d5\u8ca0\u50b5\u8b8a\u52d5\uff08\u9664\u4e86\u73fe\u91d1\uff09\u90fd\u6703\u5f71\u97ff\u5230\u71df\u904b\u8cc7\u91d1\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u516c\u53f8\u6d41\u52d5\u8cc7\u7522\u5982\u5b58\u8ca8\u589e\u52a0\u6642\uff0c\u8868\u793a\u516c\u53f8\u7528\u73fe\u91d1\u8cfc\u8cb7\u8ca8\u7269\uff0c\u73fe\u91d1\u5c31\u6703\u6e1b\u5c11\uff0c\u9700\u8981\u5f9e\u6de8\u5229\u6f64\u4e2d\u6e1b\u53bb\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u5176\u4ed6\u6703\u5f71\u97ff\u71df\u904b\u8cc7\u91d1\u7684\u9805\u76ee\u6709\u61c9\u6536\u8cec\u6b3e\uff08Accounts Receivable\uff09\u589e\u52a0\uff0c\u8868\u793a\u516c\u53f8\u6536\u5230\u6b20\u6b3e\uff0c\u6709\u73fe\u91d1\u6d41\u5165\uff0c\u5f9e\u6de8\u5229\u6f64\u4e2d\u52a0\u56de\u53bb\uff1b\u61c9\u4ed8\u8cec\u6b3e\uff08Accounts Payable\uff09\u6e1b\u5c11\uff0c\u8868\u793a\u516c\u53f8\u652f\u4ed8\u6b20\u6b3e\uff0c\u6709\u73fe\u91d1\u6d41\u51fa\uff0c\u9700\u6263\u9664\u3002<\/span><\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-13739 size-full\" src=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-e1619758507723.png\" alt=\"\u5f9e\u73fe\u91d1\u6d41\u91cf\u8868\u770b\u51fa\u516c\u53f8\u5230\u5e95\u662f\u5728\u8cfa\u9322\u9084\u662f\u8667\u94b1 nestle cashflow\" width=\"1068\" height=\"336\" srcset=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-e1619758507723.png 1068w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-e1619758507723-300x94.png 300w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-e1619758507723-1024x322.png 1024w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-e1619758507723-768x242.png 768w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-e1619758507723-16x5.png 16w\" sizes=\"(max-width: 1068px) 100vw, 1068px\" \/><\/p><h6>\u00a0<\/h6><p><span style=\"color: #000000;\"><b>Net Cash flows from operating activities \u6de8\u71df\u696d\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf<\/b><b>\u00a0<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u6de8\u71df\u696d\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf\u662f\u7a05\u524d\u5229\u6f64\u6e1b\u53bb\u8abf\u6574\u9805\u76ee\u5f8c\uff0c\u5f97\u51fa\u516c\u53f8\u771f\u6b63\u5f9e\u71df\u696d\u6d3b\u52d5\u8cfa\u4f86\u7684\u73fe\u91d1\uff0c\u6216\u8005\u6d41\u51fa\u4e86\u591a\u5c11\u73fe\u91d1\u3002<\/span><\/p><p><span style=\"color: #262262;\"><b>\u6de8\u71df\u696d\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf\u7684\u516c\u5f0f\uff1a<\/b><\/span><\/p><p><span style=\"color: #262262;\"><b>\u7a05\u524d\u5229\u6f64 &#8211; \u6240\u6709\u8abf\u6574\u9805\u76ee + \u71df\u904b\u8cc7\u91d1\u8b8a\u52d5<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u57fa\u672c\u4e0a\uff0c\u71df\u904b\u826f\u597d\u7684\u516c\u53f8\uff0c\u71df\u696d\u73fe\u91d1\u6d41\u90fd\u6703\u662f\u6b63\u6578\u7684\u3002\u4e00\u822c\u4f86\u8aaa\uff0c\u5047\u5982\u516c\u53f8\u7684\u71df\u696d\u73fe\u91d1\u6d41\u9023\u7e8c\u5e7e\u5e74\u90fd\u6301\u7e8c\u589e\u52a0\uff0c\u5c31\u80fd\u8aaa\u660e\u516c\u53f8\u662f\u6709\u8cfa\u9322\u80fd\u529b\u7684\uff0c\u8cc7\u91d1\u5145\u8db3\u3002\u4e0d\u904e\u9084\u8981\u914d\u5408\u5176\u4ed6\u5831\u8868\u4e00\u8d77\u95b1\u8b80\uff0c\u6df1\u5165\u4e86\u89e3\u624d\u505a\u51fa\u5224\u65b7\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u76f8\u53cd\u5730\uff0c\u82e5\u516c\u53f8\u71df\u696d\u73fe\u91d1\u6d41\u6301\u7e8c\u6e1b\u5c11\uff0c\u8868\u793a\u516c\u53f8\u7684\u73fe\u91d1\u6301\u7e8c\u6d41\u51fa\uff0c\u8f03\u5bb9\u6613\u9677\u5165\u8ca1\u52d9\u5371\u6a5f\uff0c\u5fc5\u9808\u5c0f\u5fc3\u6295\u8cc7\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u96c0\u5de2\u57282020\u8ca1\u5e74\u7684\u71df\u696d\u73fe\u91d1\u6d41\u70ba9.09\u5104\uff0c\u76f8\u8f03\u524d\u4e00\u5e74\u76847.26\u5104\uff0c\u589e\u52a0\u4e8642.86%\uff0c\u8b49\u660e\u96c0\u5de2\u57282020\u5e74\u7684\u71df\u696d\u6d3b\u52d5\u90fd\u6709\u5927\u91cf\u73fe\u91d1\u6d41\u5165\uff0c\u6709\u5728\u8cfa\u9322\u3002<\/span><\/p><h6>\u00a0<\/h6><h6><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-13745 size-full\" src=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-1-e1619758484125.png\" alt=\"\" width=\"1068\" height=\"277\" srcset=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-1-e1619758484125.png 1068w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-1-e1619758484125-300x78.png 300w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-1-e1619758484125-1024x266.png 1024w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-1-e1619758484125-768x199.png 768w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-1-e1619758484125-16x4.png 16w\" sizes=\"(max-width: 1068px) 100vw, 1068px\" \/><\/h6><h6>\u00a0<\/h6><h3><span style=\"color: #0096ff;\"><b>\u6295\u8cc7\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf<\/b><\/span><span style=\"color: #0096ff;\"><b>\u985e\u9805\u76ee<\/b><\/span><\/h3><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u9019\u88e1\u8a18\u9304\u7684\u662f\u516c\u53f8\u9032\u884c\u6295\u8cc7\u7684\u73fe\u91d1\u6d41\u52d5\u60c5\u6cc1\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u7576\u516c\u53f8\u9032\u884c\u7522\u80fd\u64f4\u5145\uff0c\u589e\u52a0\u8cc7\u672c\u652f\u51fa\u4f86\u8cfc\u8cb7\u5ee0\u623f\u3001\u6a5f\u5668\u8a2d\u5099\u7b49\uff0c\u6295\u8cc7\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf\u8f03\u5e38\u770b\u5230\u8ca0\u6578\u3002\u4f46\u4e0d\u4ee3\u8868\u662f\u4e0d\u597d\u3002\u56e0\u70ba\u8cc7\u672c\u652f\u51fa\u6703\u5728\u672a\u4f86\u5e6b\u52a9\u516c\u53f8\u8cfa\u66f4\u591a\u7684\u9322\uff0c\u52a0\u901f\u516c\u53f8\u6210\u9577\u3002\u6240\u4ee5\u4e0d\u80fd\u55ae\u6191\u6b63\u6578\u6216\u8ca0\u6578\u5224\u65b7\u516c\u53f8\u597d\u58de\uff0c\u5f97\u7d50\u5408\u5176\u4ed6\u6210\u9577\u8868\u73fe\u89c0\u5bdf\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u76f8\u53cd\u7684\uff0c\u5982\u679c\u6295\u8cc7\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf\u51fa\u73fe\u6b63\u6578\uff0c\u8868\u793a\u516c\u53f8\u9760\u8b8a\u8ce3\u5ee0\u623f\u3001\u6a5f\u5668\u3001\u91d1\u878d\u7522\u54c1\u7b49\u5728\u8cfa\u9322\uff0c\u6709\u53ef\u80fd\u662f\u71df\u696d\u72c0\u6cc1\u4e0d\u4f73\uff0c\u8981\u5c0f\u5fc3\u3002<\/span><\/p><p><span style=\"color: #000000;\"><b>\u8cfc\u7f6e\u4e0d\u52d5\u7522\u3001\u5ee0\u623f\u548c\u6a5f\u5668 Acquisition of Property, Plant and Equipment\u00a0<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u9019\u500b\u9805\u76ee\u5c31\u662f\u6211\u5011\u7d93\u5e38\u5728\u8cc7\u7522\u8ca0\u50b5\u8868\u4e2d\u770b\u5230\u7684\u8cc7\u7522\uff08Asset\uff09\u3002\u7576\u516c\u53f8\u8cfc\u7f6e\u8cc7\u7522\uff0c\u5c31\u6703\u767c\u751f\u73fe\u91d1\u6d41\u51fa\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u4e00\u822c\u4e0a\uff0c\u9019\u500b\u6578\u503c\u662f\u8ca0\u6578\uff0c\u8aac\u660e\u516c\u53f8\u8cfc\u5165\u7684\u8cc7\u7522\u6bd4\u8ce3\u51fa\u7684\u9084\u591a\uff0c\u6b63\u5728\u7a4d\u6975\u64f4\u5145\u3002\u5047\u5982\u662f\u6b63\u6578\uff0c\u8aaa\u660e\u516c\u53f8\u8ce3\u51fa\u7684\u8cc7\u7522\u6bd4\u8cb7\u5165\u7684\u591a\u3002\u8cc7\u7522\u662f\u516c\u53f8\u6536\u5165\u91cd\u8981\u4f86\u6e90\uff0c\u8ce3\u6389\u8cc7\u7522\u6709\u53ef\u80fd\u6703\u5f71\u97ff\u6536\u5165\u3002\u9019\u6642\u5019\u5f97\u601d\u8003\u516c\u53f8\u5728\u8ce3\u51fa\u8cc7\u7522\u5f8c\uff0c\u6703\u4e0d\u6703\u5584\u7528\u9019\u7b46\u9322\u3002<\/span><\/p><p><span style=\"color: #000000;\"><b>\u80a1\u606f\u6536\u5165 Dividends Received &amp; \u6295\u8cc7\u6536\u5165 Finance Income Received\u00a0<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u80a1\u606f\u6536\u5165\u548c\u6295\u8cc7\u6536\u5165\u90fd\u662f\u516c\u53f8\u6295\u8cc7\u91d1\u878d\u7522\u54c1\uff0c\u50cf\u662f\u80a1\u7968\u6216<a href=\"https:\/\/valueinmind.co\/zh\/what-is-bond\/\">\u50b5\u5238<\/a>\u7684\u56de\u916c\u3002\u516c\u53f8\u5584\u7528\u8cc7\u91d1\u9032\u884c\u6295\u8cc7\uff0c\u7372\u5f97\u984d\u5916\u7684\u5229\u606f\u6536\u5165\u662f\u597d\u4e8b\u3002\u4f46\u662f\uff0c\u5f97\u6ce8\u610f\u76f8\u61c9\u7684\u6295\u8cc7\u98a8\u96aa\u3002<\/span><\/p><p><span style=\"color: #000000;\"><b>\u6de8\u6295\u8cc7\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf Net cash flows from investing activities<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u8a08\u7b97\u5b8c\u6240\u6709\u7684\u6295\u8cc7\u9805\u76ee\u7684\u73fe\u91d1\u6d41\u5165\u548c\u6d41\u51fa\uff0c\u5c31\u53ef\u4ee5\u5f97\u5230\u516c\u53f8\u6295\u8cc7\u6d3b\u52d5\u73fe\u91d1\u6d41\u4e86\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u96c0\u5de2\u57282019\u5e74\u5728\u6295\u8cc7\u6d3b\u52d5\u4e2d\u6295\u5165\u4e867777\u842c\u4ee4\u5409\uff0c\u800c2020\u5e74\u5247\u6295\u5165\u4e862.9\u5104\u4ee4\u5409\u7684\u73fe\u91d1\u3002\u96d6\u7136\u90fd\u662f\u73fe\u91d1\u6d41\u51fa\uff0c\u4f46\u53ef\u4ee5\u770b\u5230\u7684\u662f\uff0c\u96c0\u5de2\u82b1\u4e86\u5927\u90e8\u5206\u7684\u73fe\u91d1\u5728\u8cfc\u8cb7\u8cc7\u7522\u8a2d\u5099\uff0c\u516c\u53f8\u5728\u7a4d\u6975\u64f4\u5c55\uff0c\u8b93\u9019\u4e9b\u8cc7\u7522\u70ba\u516c\u53f8\u8cfa\u66f4\u591a\u7684\u9322\u3002<\/span><\/p><h6>\u00a0<\/h6><h6><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-13748 size-full\" src=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-3-e1619758873265.png\" alt=\"\u5f9e\u73fe\u91d1\u6d41\u91cf\u8868\u770b\u51fa\u516c\u53f8\u5230\u5e95\u662f\u5728\u8cfa\u9322\u9084\u662f\u8667\u94b1 nestle cashflow\" width=\"1068\" height=\"283\" srcset=\"https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-3-e1619758873265.png 1068w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-3-e1619758873265-300x79.png 300w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-3-e1619758873265-1024x271.png 1024w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-3-e1619758873265-768x204.png 768w, https:\/\/valueinmind.co\/wp-content\/uploads\/2021\/04\/Screenshot-2021-04-29-at-1.30.18-PM-3-e1619758873265-16x4.png 16w\" sizes=\"(max-width: 1068px) 100vw, 1068px\" \/><\/h6><h6>\u00a0<\/h6><h3><b><span style=\"color: #0096ff;\">\u878d\u8cc7\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf<\/span><\/b><span style=\"color: #0096ff;\"><b>\u985e\u9805\u76ee<\/b><\/span><\/h3><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u9019\u88e1\u8a18\u9304\u7684\u662f\u516c\u53f8\u9032\u884c\u501f\u8cb8\u7684\u73fe\u91d1\u6d41\u52d5\u60c5\u6cc1\u3002<\/span><\/p><p><span style=\"color: #000000;\"><b>\u80a1\u606f Dividend<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u516c\u53f8\u6d3e\u606f\u7d66\u80a1\u6771\u7684\u7d00\u9304\u3002\u9019\u5169\u5e74\u96c0\u5de2\u71df\u5229\u72c0\u6cc1\u4e0d\u932f\uff0c\u5df2\u9023\u7e8c\u5169\u5e74\u90fd\u767c\u653e6.56\u5104\u4ee4\u5409\u7684\u80a1\u606f\u7d66\u80a1\u6771\u3002<\/span><\/p><p><span style=\"color: #000000;\"><b>\u878d\u8cc7\u8cbb\u7528 Finance costs\u00a0<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u878d\u8cc7\u8cbb\u7528\u662f\u516c\u53f8\u5c0d\u5916\u501f\u6b3e\u9700\u8981\u7e73\u4ed8\u7684\u8cbb\u7528\u3002<\/span><\/p><p><b><span style=\"color: #000000;\">\u6de8\u878d\u8cc7\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf Net Cash Flow from Financing Activities<\/span>\u00a0<\/b><\/p><p><span style=\"font-weight: 400;\">\u5c07\u878d\u8cc7\u8cbb\u7528\u52a0\u7e3d\uff0c\u4fbf\u53ef\u4ee5\u5f97\u51fa\u6de8\u878d\u8cc7\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u96c0\u5de2\u7684\u878d\u8cc7\u6d3b\u52d5\u73fe\u91d1\u6d41\u9023\u7e8c\u5169\u5e74\u90fd\u662f\u8ca0\u503c\uff0c\u4e3b\u8981\u652f\u51fa\u662f\u80a1\u606f\u3001\u652f\u4ed8\u5229\u606f\u8cbb\u7528\u7b49\u3002<\/span><\/p><p><span style=\"color: #000000;\"><b>\u6de8\u73fe\u91d1\u6d41\u91cf Net increase in cash and cash equivalents \/ Change in Cash\u00a0<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u628a\u71df\u696d\u6d3b\u52d5\u73fe\u91d1\u6d41\u3001\u6295\u8cc7\u6d3b\u52d5\u73fe\u91d1\u6d41\u53ca\u878d\u8cc7\u6d3b\u52d5\u73fe\u91d1\u6d41\u52a0\u8d77\u4f86\uff0c\u4fbf\u80fd\u5920\u76f4\u5230\u516c\u53f8\u5728\u9019\u6bb5\u6642\u671f\u7684\u73fe\u91d1\u8b8a\u52d5\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u5982\u679c\u662f\u6b63\u503c\uff0c\u8868\u793a\u516c\u53f8\u9019\u6bb5\u671f\u9593\u73fe\u91d1\u6d41\u5165\u5927\u65bc\u73fe\u91d1\u6d41\u51fa\uff0c\u516c\u53f8\u53ef\u7528\u73fe\u91d1\u589e\u52a0\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u5982\u679c\u662f\u8ca0\u503c\uff0c\u8868\u793a\u516c\u53f8\u9019\u6bb5\u671f\u9593\u73fe\u91d1\u6d41\u51fa\u5927\u65bc\u73fe\u91d1\u6d41\u5165\uff0c\u516c\u53f8\u53ef\u7528\u73fe\u91d1\u6e1b\u5c11\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">2020\u8ca1\u653f\u5e74\uff0c\u96c0\u5de2\u7684\u73fe\u91d1\u6d41\u91cf\u589e\u52a0\u4e864086\u842c\u4ee4\u5409\u3002<\/span><\/p><p><span style=\"color: #000000;\"><b>Cash and cash equivalents at beginning of year \u5e74\u521d\u73fe\u91d1<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u9019\u88e1\u7684\u6578\u984d\u5c31\u662f\u516c\u53f8\u5728\u8a18\u8cec\u7b2c\u4e00\u5929\u6642\uff0c\u6240\u6301\u6709\u7684\u73fe\u91d1\u6578\u984d\u3002\u9019\u500b\u6578\u984d\u4e5f\u5c31\u662f\u53bb\u5e74\u7d50\u8cec\u6642\uff0c\u516c\u53f8\u64c1\u6709\u7684\u6578\u984d\u3002<\/span><\/p><p><span style=\"color: #000000;\"><b>Cash and cash equivalents at end of year \u5e74\u672b\u73fe\u91d1<\/b><\/span><\/p><p><span style=\"font-weight: 400;\">\u9019\u88e1\u7684\u6578\u984d\u5c31\u662f\u516c\u53f8\u5728\u7d50\u8cec\u6700\u5f8c\u4e00\u5929\u6642\uff0c\u6240\u6301\u6709\u7684\u73fe\u91d1\u6578\u984d\u3002\u9019\u500b\u6578\u984d\u4e5f\u6703\u5e36\u53bb\u660e\u5e74\u4f5c\u70ba\u8a18\u8cec\u7b2c\u4e00\u5929\u7684\u6578\u984d\u3002<\/span><\/p><h2><span style=\"color: #262262;\"><b>\u73fe\u91d1\u6d41\u8868\u7684\u91cd\u8981\u6307\u6a19\u5206\u6790<\/b><\/span><\/h2><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u6211\u5011\u7406\u89e3\u4e86\u73fe\u91d1\u6d41\u91cf\u8868\u500b\u5225\u9805\u76ee\u7684\u610f\u7fa9\u5f8c\uff0c\u5df2\u7d93\u53ef\u4ee5\u5927\u81f4\u4e86\u89e3\u516c\u53f8\u5728\u71df\u696d\u3001\u6295\u8cc7\u548c\u878d\u8cc7\u65b9\u9762\u82b1\u4e86\u591a\u5c11\u3001\u8cfa\u4e86\u591a\u5c11\u73fe\u91d1\u3002\u4e4b\u5f8c\u53ef\u4ee5\u914d\u5408\u73fe\u91d1\u6d41\u91cf\u8868\u5e7e\u500b\u91cd\u8981\u6307\u6a19\uff0c\u5224\u65b7\u516c\u53f8\u7684\u8868\u73fe\u662f\u597d\u662f\u58de\u3002<\/span><\/p><h6>\u00a0<\/h6><h3><span style=\"color: #0096ff;\"><b>\u81ea\u7531\u73fe\u91d1\u6d41 Free cash flow<\/b><\/span><\/h3><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u81ea\u7531\u73fe\u91d1\u6d41\u662f\u516c\u53f8\u300c\u53ef\u4ee5\u81ea\u7531\u904b\u7528\u7684\u73fe\u91d1\u6578\u984d\u300d\uff0c\u81ea\u7531\u73fe\u91d1\u6d41\u8d8a\u9ad8\uff0c\u8868\u793a\u516c\u53f8\u5728\u652f\u4ed8\u8cbb\u7528\u5f8c\u53ef\u81ea\u7531\u904b\u7528\u7684\u9322\u8d8a\u591a\u3002<\/span><\/p><blockquote><p><span style=\"color: #000000;\"><strong>\u81ea\u7531\u73fe\u91d1\u6d41 = \u71df\u696d\u73fe\u91d1\u6d41 \uff0b \u6295\u8cc7\u73fe\u91d1\u6d41<\/strong><\/span><\/p><\/blockquote><h6>\u00a0<\/h6><h3><span style=\"color: #0096ff;\"><b>\u6bcf\u80a1\u7d93\u71df\u73fe\u91d1\u6d41\u91cf Cash Flow Per Share From<\/b><b> Operations<\/b><\/span><\/h3><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u6bcf\u80a1\u7d93\u71df\u73fe\u91d1\u6d41\u8868\u793a<strong>\u300c\u6bcf\u80a1\u53ef\u7372\u5f97\u591a\u5c11\u73fe\u91d1\u6d41\u91cf\u300d<\/strong>\uff0c\u6bcf\u80a1\u7d93\u71df\u73fe\u91d1\u6d41\u91cf\u8d8a\u9ad8\uff0c\u8868\u793a\u516c\u53f8\u6d3e\u606f\u91d1\u984d\u53ef\u80fd\u8d8a\u591a\u3002<\/span><\/p><blockquote><p><span style=\"color: #000000;\"><strong>\u6bcf\u80a1\u7d93\u71df\u73fe\u91d1\u6d41\u91cf=\uff08\u71df\u696d\u6d3b\u52d5\u73fe\u91d1\u6d41\u91cf-\u512a\u5148\u80a1\u80a1\u5229\uff09\/ \u5728\u5916\u6d41\u901a\u767c\u884c\u80a1\u6578<\/strong><\/span><\/p><\/blockquote><h6>\u00a0<\/h6><h3><span style=\"color: #0096ff;\"><b>\u73fe\u91d1\u6d41\u52d5\u8ca0\u50b5\u6bd4\u7387 <\/b><b>Cash Coverage Ratio<\/b><\/span><\/h3><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u73fe\u91d1\u6d41\u52d5\u8ca0\u50b5\u6bd4\u7387\u53ef\u4ee5\u53cd\u6620\u516c\u53f8\u300c\u77ed\u671f\u511f\u50b5\u80fd\u529b\u300d\uff0c\u73fe\u91d1\u6d41\u52d5\u8ca0\u50b5\u6bd4\u7387\u8d8a\u5927\uff0c\u8868\u793a\u516c\u53f8\u77ed\u671f\u511f\u50b5\u80fd\u529b\u4f73\uff0c\u71df\u696d\u6d3b\u52d5\u6240\u7372\u5f97\u6536\u5165\u8db3\u4ee5\u511f\u9084\u50b5\u52d9\u3002<\/span><\/p><blockquote><p><span style=\"color: #000000;\"><strong>\u73fe\u91d1\u6d41\u52d5\u8ca0\u50b5\u6bd4\u7387=\u7d93\u71df\u6d3b\u52d5\u6de8\u73fe\u91d1\u6d41\u91cf \/ \u6d41\u52d5\u8ca0\u50b5<\/strong><\/span><\/p><\/blockquote><h2><span style=\"color: #262262;\"><b>\u7e3d\u7d50<\/b><\/span><\/h2><h6>\u00a0<\/h6><p><span style=\"font-weight: 400;\">\u900f\u904e\u73fe\u91d1\u6d41\u91cf\u8868\uff0c\u6211\u5011\u53ef\u4ee5\u5f88\u76f4\u89c0\u5730\u770b\u5230\u4e00\u5bb6\u516c\u53f8\u7684\u771f\u5be6\u8ca1\u52d9\u72c0\u6cc1\uff0c\u4e86\u89e3\u516c\u53f8\u5728\u4e00\u6bb5\u6642\u9593\u5167\u662f\u5426\u6709\u5be6\u969b\u71df\u5229\u9084\u662f\u53ea\u662f\u8cec\u9762\u4e0a\u7684\u71df\u5229\u3002\u7576\u73fe\u91d1\u6d41\u51fa\u73fe\u554f\u984c\uff0c\u610f\u5473\u8457\u516c\u53f8\u7684\u904b\u71df\u60c5\u6cc1\u5e36\u6709\u98a8\u96aa\uff0c\u5fc5\u9808\u6df1\u5165\u627e\u51fa\u554f\u984c\u6240\u5728\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u6bd4\u8d77\u640d\u76ca\u8868\uff0c\u73fe\u91d1\u6d41\u91cf\u8868\u66f4\u53ef\u9760\uff0c\u56e0\u70ba\u73fe\u91d1\u6d41\u91cf\u8868\u53ea\u7d00\u9304\u4e86\u5be6\u969b\u767c\u751f\u7684\u73fe\u91d1\u6536\u652f\uff0c\u800c\u4e0d\u662f\u61c9\u767c\u751f\u7684\u3002<\/span><\/p><p><span style=\"font-weight: 400;\">\u300c\u73fe\u91d1\u70ba\u738b\u300d\uff0c\u624b\u63e1\u8db3\u5920\u7684\u73fe\u91d1\uff0c\u516c\u53f8\u624d\u53ef\u4ee5\u6301\u7e8c\u9577\u4e45\u5730\u7d93\u71df\u4e0b\u53bb\u3002\u56e0\u6b64\uff0c\u6295\u8cc7\u8005\u53ef\u4ee5\u5f9e\u73fe\u91d1\u6d41\u91cf\u8868\u53bb\u7be9\u9078\u503c\u5f97\u6295\u8cc7\u7684\u516c\u53f8\u3002<\/span><\/p><p><b>\u4f46\u662f\uff0c\u901a\u904e\u55ae\u4e00\u5831\u8868\uff0c\u6211\u5011\u7121\u6cd5\u5168\u9762\u638c\u63e1\u516c\u53f8\u771f\u6b63\u7684\u8ca1\u52d9\u72c0\u6cc1\u3002<\/b><\/p><p><b>\u5728\u8b80\u8ca1\u5831\u6642\uff0c\u8981\u8001\u8001\u5be6\u5be6\u5730\u5c07\u4e09\u5927\u8ca1\u52d9\u5831\u8868\u90fd\u770b\u904e\u4e00\u6b21\uff08\u7576\u7136\uff0c\u53ea\u9700\u8981\u770b\u91cd\u9ede\uff09\uff0c\u518d\u642d\u914d\u6bd4\u5c0d\u88e1\u9762\u7684\u5167\u5bb9\uff0c\u5f9e\u4e2d\u5224\u65b7\u516c\u53f8\u7684\u597d\u58de\uff0c\u9078\u51fa\u7b26\u5408\u689d\u4ef6\u7684\u597d\u516c\u53f8\u3002<\/b><\/p><p>Spark\u4e5f\u66fe\u7d93\u88fd\u4f5c\u904e\u95dc\u65bc\u30107\u5206\u949f\u770b\u61c2\u80a1\u7968\u8d22\u52a1\u62a5\u8868\uff01\u6559\u4f60\u5982\u4f55\u4ece\u8d22\u52a1\u62a5\u8868\u770b\u516c\u53f8\u4ef7\u503c\u3011\u7684\u5f71\u7247\uff0c\u6709\u8208\u8da3\u7684\u8a71\u53ef\u4ee5\u9ede\u64ca\u4ee5\u4e0b\u5f71\u7247\u89c0\u770b\uff1a<\/p><p><iframe title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/1xybGygXK9U\" width=\"560\" height=\"450\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p><h4 class=\"p1\"><a href=\"https:\/\/valueinmind.co\/zh\/free-resources\/free-publications\/financial-investment-4-tips\/\"><strong><span class=\"s1\">\u60f3\u8981\u5b78\u7fd2\u5982\u4f55\u6295\u8cc7\uff1f\u99ac\u4e0a\u4e0b\u8f09\u514d\u8cbb\u7684\u300a\u6700\u65b0<\/span><span class=\"s1\">\u6295\u8cc7\u5165\u9580\u653b\u7565\u300b\uff0c\u5e6b\u52a9\u4f60\u5b78\u7fd2\u6295\u8cc7\u7684\u95dc\u9375\uff0c\u6210\u70ba\u6295\u8cc7\u8d0f\u5bb6\uff01<\/span><\/strong><\/a><\/h4>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-35230a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35230a0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4b3c803\" data-id=\"4b3c803\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bab9558 elementor-widget elementor-widget-text-editor\" data-id=\"bab9558\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<pre><strong>\u3010\u5ef6\u4f38\u95b1\u8b80\u3011<\/strong><\/pre><p><a href=\"https:\/\/valueinmind.co\/zh\/blog\/what-is-financial-report\/\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u5831\u8868\u662f\u4ec0\u9ebc\uff1f3\u5927\u8ca1\u52d9\u5831\u8868\u5206\u6790\u57fa\u790e\u6559\u5b78\uff5c\u8ca1\u5831\u5165\u9580\u7cfb\u5217(\u4e00)<\/a><\/p><p><a href=\"https:\/\/valueinmind.co\/zh\/blog\/how-to-read-income-statement\/\" target=\"_blank\" rel=\"noopener\"><span data-sheets-value=\"{\" data-sheets-userformat=\"{\">\u5f9e\u640d\u76ca\u8868Income Statement\u770b\u516c\u53f8\u600e\u9ebc\u8cfa\u9322\uff5c\u8ca1\u5831\u5165\u9580\u7cfb\u5217(\u4e8c)<\/span><\/a><\/p><p><a href=\"https:\/\/valueinmind.co\/zh\/blog\/how-to-read-balance-sheet\/\" target=\"_blank\" rel=\"noopener\"><span data-sheets-value=\"{\" data-sheets-userformat=\"{\">\u5f9e\u8cc7\u7522\u8ca0\u50b5\u8868Balance Sheet\u63ea\u51fa\u6709\u554f\u984c\u516c\u53f8\uff5c\u8ca1\u5831\u5165\u9580\u7cfb\u5217(\u4e09)<\/span><\/a><\/p><p><strong>\u3010\u8ca1\u5831\u7cfb\u5217\u91cd\u9ede\u532f\u7e3d\u3011\uff1a<\/strong><\/p><p><strong><a href=\"https:\/\/valueinmind.co\/zh\/how-to-read-financial-statements\/\">\u65b0\u624b\u5c0f\u767d\u5982\u4f55\u770b\u61c2\u8ca1\u52d9\u5831\u8868\uff1f\u638c\u63e1\u8ca1\u58317\u5927\u91cd\u9ede\uff01\u5165\u5834\u6295\u8cc7\u5fc3\u4e0d\u614c\uff01<\/a><\/strong><\/p><h2><span style=\"color: #262262;\"><b>\u514d\u8cac\u8072\u660e<\/b><\/span><\/h2><h6><span style=\"font-weight: 400;\">\u00a0<\/span><\/h6><p><span style=\"font-weight: 400;\">\u6b64\u6587\u7ae0\u5167\u5bb9\u50c5\u4f5c\u70ba\u6559\u5b78\u3001\u5206\u4eab\u53ca\u53c3\u8003\u7684\u7528\u9014\uff0c\u800c\u975e\u5c08\u696d\u7684\u6295\u8cc7\u5efa\u8b70\u3002\u7531\u65bc\u500b\u4eba\u7684\u60c5\u6cc1\u53ca\u9700\u6c42\u4e0d\u540c\uff0c\u4f60\u53ef\u4ee5\u806f\u7e6b\u50f9\u503c\u601d\u7dad\u6216\u54a8\u8a62\u4f60\u7684\u7406\u8ca1\u898f\u5283\u5e2b\u4ee5\u53d6\u5f97\u5c08\u696d\u7684\u5efa\u8b70\u3002<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u9019\u7bc7\u6587\u7ae0\u6703\u7528\u7c21\u55ae\u7684\u65b9\u5f0f\u6559\u6703\u4f60\u770b\u61c2\u73fe\u91d1\u6d41\u91cf\u8868\u662f\u4ec0\u9ebc\u3001\u70ba\u4ec0\u9ebc\u4f60\u5fc5\u9808\u641e\u61c2\u5b83\u3001\u4ee5\u53ca\u5982\u4f55\u5f9e\u73fe\u91d1\u6d41\u91cf\u8868\u638c\u63e1\u516c\u53f8\u7684\u73fe\u91d1\u6d41\u5411\uff0c\u662f\u4e0d\u662f\u771f\u7684\u6d41\u9032\u516c\u53f8\u7684\u53e3\u888b\u3002<\/p>\n","protected":false},"author":2,"featured_media":13737,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[669],"tags":[589],"_links":{"self":[{"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/posts\/13733"}],"collection":[{"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/comments?post=13733"}],"version-history":[{"count":0,"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/posts\/13733\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/media\/13737"}],"wp:attachment":[{"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/media?parent=13733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/categories?post=13733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valueinmind.co\/zh\/wp-json\/wp\/v2\/tags?post=13733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}