{ "cells": [ { "metadata": {}, "cell_type": "markdown", "source": [ "# 财报基础\n", "## 资产负债表\n", "它告诉我们公司有多少资产（现金、存货、固定资产等），欠了其他厂商多少钱？借了银行多少贷款？股东们出资了多少钱？\n", "\n", "资产负债表（Balance Sheet）是企业财务报表的一部分，它展示了企业在特定时间点（通常是会计年度或季度的末尾）的财务状况。资产负债表通过列出企业的资产、负债和所有者权益（或股东权益），来反映企业的财务结构。以下是资产负债表的一些关键指标：\n", "\n", "1. **资产（Assets）**：\n", " - **流动资产（Current Assets）**：一年内可以转换为现金或用于支付债务的资产，包括现金及现金等价物、应收账款、存货等。\n", " - **非流动资产（Non-current Assets）**：一年以上才能转换为现金或用于支付债务的资产，包括固定资产、无形资产、长期投资等。\n", "\n", "2. **负债（Liabilities）**：\n", " - **流动负债（Current Liabilities）**：一年内需要偿还的债务，包括应付账款、短期借款、其他应付款等。\n", " - **非流动负债（Non-current Liabilities）**：一年以上才需要偿还的债务，包括长期借款、长期应付款等。\n", "\n", "3. **所有者权益（Owner's Equity/Shareholder's Equity）**：\n", " - 包括企业的注册资本、留存收益、资本公积等，反映了企业所有者对企业资产的净权益。\n", "\n", "4. **资产总计（Total Assets）**：流动资产和非流动资产的总和。\n", "\n", "5. **负债总计（Total Liabilities）**：流动负债和非流动负债的总和。\n", "\n", "6. **所有者权益总计（Total Owner's Equity）**：所有者权益的总和。\n", "\n", "7. **负债比率（Debt Ratio）**：总负债与总资产的比率，反映企业资产中有多少是通过借债获得的。\n", "\n", "8. **权益比率（Equity Ratio）**：所有者权益与总资产的比率，反映企业资产中有多少是由所有者投入的。\n", "\n", "9. **流动比率（Current Ratio）**：流动资产与流动负债的比率，衡量企业短期偿债能力。\n", "\n", "10. **速动比率（Quick Ratio）**：（流动资产 - 存货）与流动负债的比率，也是衡量企业短期偿债能力，但排除了存货的影响。\n", "\n", "资产负债表的主要作用是帮助投资者、债权人和企业管理者了解企业的财务健康状况，评估企业的偿债能力、资本结构和财务稳定性。通过分析这些关键指标，可以对企业的财务状况做出更准确的判断。" ], "id": "956b94211e85c51f" }, { "metadata": {}, "cell_type": "markdown", "source": [ "资产负债表\n", "- 收入\n", " - 营业总收入\n", "- 支出\n", " - 营业成本\n", " - 费用\n", "- 收益" ], "id": "f7f79bf3dde864db" }, { "metadata": { "ExecuteTime": { "end_time": "2024-12-30T16:13:47.787026Z", "start_time": "2024-12-30T16:13:47.052190Z" } }, "cell_type": "code", "source": [ "import akshare as ak\n", "\n", "df_balance_sheet = ak.stock_balance_sheet_by_yearly_em(symbol=\"sz002555\")\n", "df_balance_sheet[['ACCOUNTS_PAYABLE', 'ACCOUNTS_RECE']]" ], "id": "bc0f55a634e24781", "outputs": [ { "data": { "text/plain": [ " 0%| | 0/4 [00:00\n", "\n", "\n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", " \n", "
ACCOUNTS_PAYABLEACCOUNTS_RECE
01.825714e+091.479268e+09
11.648560e+091.433564e+09
21.565004e+091.264319e+09
31.078097e+091.164658e+09
41.418946e+091.287915e+09
51.082362e+091.298554e+09
67.417930e+088.849090e+08
77.007131e+088.156458e+08
86.029376e+084.667144e+08
93.688111e+082.432192e+08
105.209369e+075.202388e+07
113.555822e+074.504689e+07
125.611753e+073.774284e+07
135.928416e+074.987696e+07
145.350180e+074.106818e+07
152.587206e+072.562757e+07
163.257067e+073.202904e+07
\n", "" ] }, "execution_count": 11, "metadata": {}, "output_type": "execute_result" } ], "execution_count": 11 }, { "metadata": {}, "cell_type": "code", "outputs": [], "execution_count": null, "source": "", "id": "a922bbc8faa62b4e" }, { "metadata": { "ExecuteTime": { "end_time": "2024-12-30T15:09:29.645163Z", "start_time": "2024-12-30T15:09:29.640275Z" } }, "cell_type": "code", "source": [ "columns = df_balance_sheet.columns\n", "for column in columns:\n", " print(column)" ], "id": "cda852abd1eb94ec", "outputs": [ { "name": "stdout", "output_type": "stream", "text": [ "SECUCODE\n", "SECURITY_CODE\n", "SECURITY_NAME_ABBR\n", "ORG_CODE\n", "ORG_TYPE\n", "REPORT_DATE\n", "REPORT_TYPE\n", "REPORT_DATE_NAME\n", "SECURITY_TYPE_CODE\n", "NOTICE_DATE\n", "UPDATE_DATE\n", "CURRENCY\n", "ACCEPT_DEPOSIT_INTERBANK\n", "ACCOUNTS_PAYABLE\n", "ACCOUNTS_RECE\n", "ACCRUED_EXPENSE\n", "ADVANCE_RECEIVABLES\n", "AGENT_TRADE_SECURITY\n", "AGENT_UNDERWRITE_SECURITY\n", "AMORTIZE_COST_FINASSET\n", "AMORTIZE_COST_FINLIAB\n", "AMORTIZE_COST_NCFINASSET\n", "AMORTIZE_COST_NCFINLIAB\n", "APPOINT_FVTPL_FINASSET\n", "APPOINT_FVTPL_FINLIAB\n", "ASSET_BALANCE\n", "ASSET_OTHER\n", "ASSIGN_CASH_DIVIDEND\n", "AVAILABLE_SALE_FINASSET\n", "BOND_PAYABLE\n", "BORROW_FUND\n", "BUY_RESALE_FINASSET\n", "CAPITAL_RESERVE\n", "CIP\n", "CONSUMPTIVE_BIOLOGICAL_ASSET\n", "CONTRACT_ASSET\n", "CONTRACT_LIAB\n", "CONVERT_DIFF\n", "CREDITOR_INVEST\n", "CURRENT_ASSET_BALANCE\n", "CURRENT_ASSET_OTHER\n", "CURRENT_LIAB_BALANCE\n", "CURRENT_LIAB_OTHER\n", "DEFER_INCOME\n", "DEFER_INCOME_1YEAR\n", "DEFER_TAX_ASSET\n", "DEFER_TAX_LIAB\n", "DERIVE_FINASSET\n", "DERIVE_FINLIAB\n", "DEVELOP_EXPENSE\n", "DIV_HOLDSALE_ASSET\n", "DIV_HOLDSALE_LIAB\n", "DIVIDEND_PAYABLE\n", "DIVIDEND_RECE\n", "EQUITY_BALANCE\n", "EQUITY_OTHER\n", "EXPORT_REFUND_RECE\n", "FEE_COMMISSION_PAYABLE\n", "FIN_FUND\n", "FINANCE_RECE\n", "FIXED_ASSET\n", "FIXED_ASSET_DISPOSAL\n", "FVTOCI_FINASSET\n", "FVTOCI_NCFINASSET\n", "FVTPL_FINASSET\n", "FVTPL_FINLIAB\n", "GENERAL_RISK_RESERVE\n", "GOODWILL\n", "HOLD_MATURITY_INVEST\n", "HOLDSALE_ASSET\n", "HOLDSALE_LIAB\n", "INSURANCE_CONTRACT_RESERVE\n", "INTANGIBLE_ASSET\n", "INTEREST_PAYABLE\n", "INTEREST_RECE\n", "INTERNAL_PAYABLE\n", "INTERNAL_RECE\n", "INVENTORY\n", "INVEST_REALESTATE\n", "LEASE_LIAB\n", "LEND_FUND\n", "LIAB_BALANCE\n", "LIAB_EQUITY_BALANCE\n", "LIAB_EQUITY_OTHER\n", "LIAB_OTHER\n", "LOAN_ADVANCE\n", "LOAN_PBC\n", "LONG_EQUITY_INVEST\n", "LONG_LOAN\n", "LONG_PAYABLE\n", "LONG_PREPAID_EXPENSE\n", "LONG_RECE\n", "LONG_STAFFSALARY_PAYABLE\n", "MINORITY_EQUITY\n", "MONETARYFUNDS\n", "NONCURRENT_ASSET_1YEAR\n", "NONCURRENT_ASSET_BALANCE\n", "NONCURRENT_ASSET_OTHER\n", "NONCURRENT_LIAB_1YEAR\n", "NONCURRENT_LIAB_BALANCE\n", "NONCURRENT_LIAB_OTHER\n", "NOTE_ACCOUNTS_PAYABLE\n", "NOTE_ACCOUNTS_RECE\n", "NOTE_PAYABLE\n", "NOTE_RECE\n", "OIL_GAS_ASSET\n", "OTHER_COMPRE_INCOME\n", "OTHER_CREDITOR_INVEST\n", "OTHER_CURRENT_ASSET\n", "OTHER_CURRENT_LIAB\n", "OTHER_EQUITY_INVEST\n", "OTHER_EQUITY_OTHER\n", "OTHER_EQUITY_TOOL\n", "OTHER_NONCURRENT_ASSET\n", "OTHER_NONCURRENT_FINASSET\n", "OTHER_NONCURRENT_LIAB\n", "OTHER_PAYABLE\n", "OTHER_RECE\n", "PARENT_EQUITY_BALANCE\n", "PARENT_EQUITY_OTHER\n", "PERPETUAL_BOND\n", "PERPETUAL_BOND_PAYBALE\n", "PREDICT_CURRENT_LIAB\n", "PREDICT_LIAB\n", "PREFERRED_SHARES\n", "PREFERRED_SHARES_PAYBALE\n", "PREMIUM_RECE\n", "PREPAYMENT\n", "PRODUCTIVE_BIOLOGY_ASSET\n", "PROJECT_MATERIAL\n", "RC_RESERVE_RECE\n", "REINSURE_PAYABLE\n", "REINSURE_RECE\n", "SELL_REPO_FINASSET\n", "SETTLE_EXCESS_RESERVE\n", "SHARE_CAPITAL\n", "SHORT_BOND_PAYABLE\n", "SHORT_FIN_PAYABLE\n", "SHORT_LOAN\n", "SPECIAL_PAYABLE\n", "SPECIAL_RESERVE\n", "STAFF_SALARY_PAYABLE\n", "SUBSIDY_RECE\n", "SURPLUS_RESERVE\n", "TAX_PAYABLE\n", "TOTAL_ASSETS\n", "TOTAL_CURRENT_ASSETS\n", "TOTAL_CURRENT_LIAB\n", "TOTAL_EQUITY\n", "TOTAL_LIAB_EQUITY\n", "TOTAL_LIABILITIES\n", "TOTAL_NONCURRENT_ASSETS\n", "TOTAL_NONCURRENT_LIAB\n", "TOTAL_OTHER_PAYABLE\n", "TOTAL_OTHER_RECE\n", "TOTAL_PARENT_EQUITY\n", "TRADE_FINASSET\n", "TRADE_FINASSET_NOTFVTPL\n", "TRADE_FINLIAB\n", "TRADE_FINLIAB_NOTFVTPL\n", "TREASURY_SHARES\n", "UNASSIGN_RPOFIT\n", "UNCONFIRM_INVEST_LOSS\n", "USERIGHT_ASSET\n", "ACCEPT_DEPOSIT_INTERBANK_YOY\n", "ACCOUNTS_PAYABLE_YOY\n", "ACCOUNTS_RECE_YOY\n", "ACCRUED_EXPENSE_YOY\n", "ADVANCE_RECEIVABLES_YOY\n", "AGENT_TRADE_SECURITY_YOY\n", "AGENT_UNDERWRITE_SECURITY_YOY\n", "AMORTIZE_COST_FINASSET_YOY\n", "AMORTIZE_COST_FINLIAB_YOY\n", "AMORTIZE_COST_NCFINASSET_YOY\n", "AMORTIZE_COST_NCFINLIAB_YOY\n", "APPOINT_FVTPL_FINASSET_YOY\n", "APPOINT_FVTPL_FINLIAB_YOY\n", "ASSET_BALANCE_YOY\n", "ASSET_OTHER_YOY\n", "ASSIGN_CASH_DIVIDEND_YOY\n", "AVAILABLE_SALE_FINASSET_YOY\n", "BOND_PAYABLE_YOY\n", "BORROW_FUND_YOY\n", "BUY_RESALE_FINASSET_YOY\n", "CAPITAL_RESERVE_YOY\n", "CIP_YOY\n", "CONSUMPTIVE_BIOLOGICAL_ASSET_YOY\n", "CONTRACT_ASSET_YOY\n", "CONTRACT_LIAB_YOY\n", "CONVERT_DIFF_YOY\n", "CREDITOR_INVEST_YOY\n", "CURRENT_ASSET_BALANCE_YOY\n", "CURRENT_ASSET_OTHER_YOY\n", "CURRENT_LIAB_BALANCE_YOY\n", "CURRENT_LIAB_OTHER_YOY\n", "DEFER_INCOME_1YEAR_YOY\n", "DEFER_INCOME_YOY\n", "DEFER_TAX_ASSET_YOY\n", "DEFER_TAX_LIAB_YOY\n", "DERIVE_FINASSET_YOY\n", "DERIVE_FINLIAB_YOY\n", "DEVELOP_EXPENSE_YOY\n", "DIV_HOLDSALE_ASSET_YOY\n", "DIV_HOLDSALE_LIAB_YOY\n", "DIVIDEND_PAYABLE_YOY\n", "DIVIDEND_RECE_YOY\n", "EQUITY_BALANCE_YOY\n", "EQUITY_OTHER_YOY\n", "EXPORT_REFUND_RECE_YOY\n", "FEE_COMMISSION_PAYABLE_YOY\n", "FIN_FUND_YOY\n", "FINANCE_RECE_YOY\n", "FIXED_ASSET_DISPOSAL_YOY\n", "FIXED_ASSET_YOY\n", "FVTOCI_FINASSET_YOY\n", "FVTOCI_NCFINASSET_YOY\n", "FVTPL_FINASSET_YOY\n", "FVTPL_FINLIAB_YOY\n", "GENERAL_RISK_RESERVE_YOY\n", "GOODWILL_YOY\n", "HOLD_MATURITY_INVEST_YOY\n", "HOLDSALE_ASSET_YOY\n", "HOLDSALE_LIAB_YOY\n", "INSURANCE_CONTRACT_RESERVE_YOY\n", "INTANGIBLE_ASSET_YOY\n", "INTEREST_PAYABLE_YOY\n", "INTEREST_RECE_YOY\n", "INTERNAL_PAYABLE_YOY\n", "INTERNAL_RECE_YOY\n", "INVENTORY_YOY\n", "INVEST_REALESTATE_YOY\n", "LEASE_LIAB_YOY\n", "LEND_FUND_YOY\n", "LIAB_BALANCE_YOY\n", "LIAB_EQUITY_BALANCE_YOY\n", "LIAB_EQUITY_OTHER_YOY\n", "LIAB_OTHER_YOY\n", "LOAN_ADVANCE_YOY\n", "LOAN_PBC_YOY\n", "LONG_EQUITY_INVEST_YOY\n", "LONG_LOAN_YOY\n", "LONG_PAYABLE_YOY\n", "LONG_PREPAID_EXPENSE_YOY\n", "LONG_RECE_YOY\n", "LONG_STAFFSALARY_PAYABLE_YOY\n", "MINORITY_EQUITY_YOY\n", "MONETARYFUNDS_YOY\n", "NONCURRENT_ASSET_1YEAR_YOY\n", "NONCURRENT_ASSET_BALANCE_YOY\n", "NONCURRENT_ASSET_OTHER_YOY\n", "NONCURRENT_LIAB_1YEAR_YOY\n", "NONCURRENT_LIAB_BALANCE_YOY\n", "NONCURRENT_LIAB_OTHER_YOY\n", "NOTE_ACCOUNTS_PAYABLE_YOY\n", "NOTE_ACCOUNTS_RECE_YOY\n", "NOTE_PAYABLE_YOY\n", "NOTE_RECE_YOY\n", "OIL_GAS_ASSET_YOY\n", "OTHER_COMPRE_INCOME_YOY\n", "OTHER_CREDITOR_INVEST_YOY\n", "OTHER_CURRENT_ASSET_YOY\n", "OTHER_CURRENT_LIAB_YOY\n", "OTHER_EQUITY_INVEST_YOY\n", "OTHER_EQUITY_OTHER_YOY\n", "OTHER_EQUITY_TOOL_YOY\n", "OTHER_NONCURRENT_ASSET_YOY\n", "OTHER_NONCURRENT_FINASSET_YOY\n", "OTHER_NONCURRENT_LIAB_YOY\n", "OTHER_PAYABLE_YOY\n", "OTHER_RECE_YOY\n", "PARENT_EQUITY_BALANCE_YOY\n", "PARENT_EQUITY_OTHER_YOY\n", "PERPETUAL_BOND_PAYBALE_YOY\n", "PERPETUAL_BOND_YOY\n", "PREDICT_CURRENT_LIAB_YOY\n", "PREDICT_LIAB_YOY\n", "PREFERRED_SHARES_PAYBALE_YOY\n", "PREFERRED_SHARES_YOY\n", "PREMIUM_RECE_YOY\n", "PREPAYMENT_YOY\n", "PRODUCTIVE_BIOLOGY_ASSET_YOY\n", "PROJECT_MATERIAL_YOY\n", "RC_RESERVE_RECE_YOY\n", "REINSURE_PAYABLE_YOY\n", "REINSURE_RECE_YOY\n", "SELL_REPO_FINASSET_YOY\n", "SETTLE_EXCESS_RESERVE_YOY\n", "SHARE_CAPITAL_YOY\n", "SHORT_BOND_PAYABLE_YOY\n", "SHORT_FIN_PAYABLE_YOY\n", "SHORT_LOAN_YOY\n", "SPECIAL_PAYABLE_YOY\n", "SPECIAL_RESERVE_YOY\n", "STAFF_SALARY_PAYABLE_YOY\n", "SUBSIDY_RECE_YOY\n", "SURPLUS_RESERVE_YOY\n", "TAX_PAYABLE_YOY\n", "TOTAL_ASSETS_YOY\n", "TOTAL_CURRENT_ASSETS_YOY\n", "TOTAL_CURRENT_LIAB_YOY\n", "TOTAL_EQUITY_YOY\n", "TOTAL_LIAB_EQUITY_YOY\n", "TOTAL_LIABILITIES_YOY\n", "TOTAL_NONCURRENT_ASSETS_YOY\n", "TOTAL_NONCURRENT_LIAB_YOY\n", "TOTAL_OTHER_PAYABLE_YOY\n", "TOTAL_OTHER_RECE_YOY\n", "TOTAL_PARENT_EQUITY_YOY\n", "TRADE_FINASSET_NOTFVTPL_YOY\n", "TRADE_FINASSET_YOY\n", "TRADE_FINLIAB_NOTFVTPL_YOY\n", "TRADE_FINLIAB_YOY\n", "TREASURY_SHARES_YOY\n", "UNASSIGN_RPOFIT_YOY\n", "UNCONFIRM_INVEST_LOSS_YOY\n", "USERIGHT_ASSET_YOY\n", "OPINION_TYPE\n", "OSOPINION_TYPE\n", "LISTING_STATE\n" ] } ], "execution_count": 8 }, { "metadata": {}, "cell_type": "markdown", "source": [ "## 损益表\n", "也叫“利润表”，顾名思义，它告诉我们的在一段时间内的，公司的损失或收益情况，是亏了，还是赚了。\n", "\n", "损益表，也称为利润表（Income Statement）或收益表，是企业财务报表的一部分，它记录了企业在一定会计期间（如一个月、一个季度或一年）的财务业绩。损益表通过展示企业的收入、成本和费用，来反映企业的盈利能力。以下是损益表的一些关键指标：\n", "\n", "1. **营业收入（Revenue）**：\n", " - 企业在正常业务活动中产生的收入，包括销售商品、提供服务等。\n", "\n", "2. **营业成本（Cost of Goods Sold, COGS）**：\n", " - 直接与生产或销售商品相关的成本，如原材料成本、直接人工成本等。\n", "\n", "3. **毛利润（Gross Profit）**：\n", " - 营业收入减去营业成本，反映企业销售商品或服务的直接盈利能力。\n", "\n", "4. **营业费用（Operating Expenses）**：\n", " - 与企业日常运营相关的费用，包括管理费用、销售费用和研发费用等。\n", "\n", "5. **营业利润（Operating Income）**：\n", " - 毛利润减去营业费用，反映企业主营业务的盈利情况。\n", "\n", "6. **非营业利润（Non-operating Income）**：\n", " - 与企业主营业务无关的收入，如投资收益、资产出售收益等。\n", "\n", "7. **非营业费用（Non-operating Expenses）**：\n", " - 与企业主营业务无关的费用，如罚款、非常损失等。\n", "\n", "8. **税前利润（Income Before Tax, EBT）**：\n", " - 营业利润加上非营业利润，再减去非营业费用，反映企业在缴纳所得税前的利润。\n", "\n", "9. **所得税费用（Income Tax Expense）**：\n", " - 企业根据税前利润需要缴纳的所得税。\n", "\n", "10. **净利润（Net Income）**：\n", " - 税前利润减去所得税费用，反映企业在缴纳所得税后的最终盈利。\n", "\n", "11. **每股收益（Earnings Per Share, EPS）**：\n", " - 净利润除以在外流通的普通股股数，反映每股股票的盈利能力。\n", "\n", "12. **毛利率（Gross Margin）**：\n", " - 毛利润与营业收入的比率，衡量企业销售商品或服务的盈利能力。\n", "\n", "13. **营业利润率（Operating Margin）**：\n", " - 营业利润与营业收入的比率，衡量企业主营业务的盈利能力。\n", "\n", "14. **净利润率（Net Profit Margin）**：\n", " - 净利润与营业收入的比率，衡量企业整体业务的盈利能力。\n", "\n", "损益表的主要作用是帮助投资者、债权人和企业管理者了解企业的盈利能力，评估企业的经营效率和财务表现。通过分析这些关键指标，可以对企业的盈利状况和财务健康状况做出更准确的判断。" ], "id": "64a21e8054cdca65" }, { "metadata": {}, "cell_type": "code", "outputs": [], "execution_count": null, "source": "", "id": "a16ee153e4f28ea7" }, { "metadata": {}, "cell_type": "markdown", "source": [ "## 现金流量表\n", "\n", "告诉我们公司的资金动向，来源都有哪些？被用到了什么地方？\n", "\n", "现金流量表（Cash Flow Statement）是企业财务报表的三大主要报表之一，它记录了企业在一定会计期间内现金和现金等价物的流入和流出情况。现金流量表按照经营活动、投资活动和筹资活动三个部分来分类，以展示企业的现金流动情况。以下是现金流量表的一些关键指标：\n", "\n", "1. **经营活动现金流（Cash Flows from Operating Activities）**：\n", " - 反映企业日常业务活动产生的现金流量，包括销售商品、提供服务产生的现金，以及支付给供应商和员工的现金等。\n", "\n", "2. **投资活动现金流（Cash Flows from Investing Activities）**：\n", " - 反映企业在固定资产、无形资产和其他长期投资上的现金支出和收入，如购买或出售固定资产、投资或出售子公司等。\n", "\n", "3. **筹资活动现金流（Cash Flows from Financing Activities）**：\n", " - 反映企业在筹资活动中的现金流动，包括借款、偿还债务、支付股息和发行或回购股票等。\n", "\n", "4. **净现金流（Net Cash Flow）**：\n", " - 经营活动、投资活动和筹资活动现金流的总和，显示企业在一定期间内现金及现金等价物的净增加或减少。\n", "\n", "5. **期末现金及现金等价物余额（Cash and Cash Equivalents at the End of the Period）**：\n", " - 企业在会计期末持有的现金及现金等价物的总额。\n", "\n", "6. **期初现金及现金等价物余额（Cash and Cash Equivalents at the Beginning of the Period）**：\n", " - 企业在会计期初持有的现金及现金等价物的总额。\n", "\n", "7. **现金及现金等价物的净增加（Net Increase/Decrease in Cash and Cash Equivalents）**：\n", " - 期末现金及现金等价物余额与期初现金及现金等价物余额的差额。\n", "\n", "8. **经营活动现金流量净额（Net Cash Provided by/Used in Operating Activities）**：\n", " - 经营活动现金流入减去现金流出后的净额，反映企业经营活动对现金的影响。\n", "\n", "9. **投资活动现金流量净额（Net Cash Provided by/Used in Investing Activities）**：\n", " - 投资活动现金流入减去现金流出后的净额，反映企业投资活动对现金的影响。\n", "\n", "10. **筹资活动现金流量净额（Net Cash Provided by/Used in Financing Activities）**：\n", " - 筹资活动现金流入减去现金流出后的净额，反映企业筹资活动对现金的影响。\n", "\n", "现金流量表的主要作用是帮助投资者、债权人和企业管理者了解企业的现金流动情况，评估企业的流动性、偿债能力和财务灵活性。通过分析这些关键指标，可以对企业的财务健康状况和未来的现金需求做出更准确的判断。" ], "id": "7a6771dfb6a9b404" } ], "metadata": { "kernelspec": { "display_name": "Python 3", "language": "python", "name": "python3" }, "language_info": { "codemirror_mode": { "name": "ipython", "version": 2 }, "file_extension": ".py", "mimetype": "text/x-python", "name": "python", "nbconvert_exporter": "python", "pygments_lexer": "ipython2", "version": "2.7.6" } }, "nbformat": 4, "nbformat_minor": 5 }