学帮网谁能帮我解释一下cash flow和free cash flow的定义和意义?free cash flow是不是指的是一个企业在某一个时刻,可以用来投资的现金流啊? 那和cash flow有什么区别呢?还是说这两个其实就是一个概念?企
来源：学生作业学帮网 编辑：学帮网 时间：2024/06/01 17:19:28
谁能帮我解释一下cash flow和free cash flow的定义和意义?
free cash flow是不是指的是一个企业在某一个时刻,可以用来投资的现金流啊? 那和cash flow有什么区别呢?还是说这两个其实就是一个概念?企业年度报表中的cash flow statement最后一行叫“change in cash flow”,这个和free cash flow有什么关系么?
cash flow和free cash flow的意义又是什么呢?通过这两个数据,能看出一个公司的什么情况?
我现在脑子好晕哦~~谁能帮我解释一下啊?~~~
free cash flow
Operating cash flow (net income plus amortization and depreciation) minus capital expenditures and dividends .Free cash flow is the amount of cash that a company has left over after it has paid all of its expenses,including investments .Negative free cash flow is not necessarily an indication of a bad company,however,since many young companies put a lot of their cash into investments,which diminishes their free cash flow.But if a company is spending so much cash,it should have a good reason for doing so and it should be earning a sufficiently high rate of return on its investments.While free cash flow doesn't receive as much media coverage as earnings do,it is considered by some experts to be a better indicator of a company's financial health.
所以自由现金流是股东评估公司价值的一个重要测量工具.它是公司给付所有现金开支以及运营投资后所持有的剩余资金,它是公司为各种求偿权者尤其是股东所能提供的回报