现金流量表是一份显示于指定时期(一般为一个月，一季。主要是一年的年报)的现金流入和流出的财政报告。这份报告显示资产负债表(Balance Sheet)及损益表(Income Statement/Profit and Loss Account)如何影响现金和等同现金，以及根据公司的经营，投资和融资角度作出分析。作为一个分析的工具，现金流量表的主要作用是决定公司短期生存能力，特别是缴付帐单的能力。
The cash flow statement is a display at a specified time period (usually for a month, quarter . Mainly year 's annual report ) financial report of cash inflows and outflows .This report shows how it affects the balance sheet and profit and loss account cash and cash equivalents , as well as an analysis according to the company's operating, investing and financing point of view .As an analytical tool , the cash flow statement of the main role is to decide on short-term viability , especially the ability to pay bills .
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