لغة أجنبية متخصصة 2

      A cash flow statement is one of the three primary financial statements, alongside the income statement and balance sheet, that provides a comprehensive view of a company's financial health by detailing its inflows and outflows of cash over a specific period13. It acts as a bridge between the income statement and the balance sheet, offering insights into how cash moves within the business1. The statement is categorized into three main sections: operating activities, which involve core business operations; investing activities, which include purchases or sales of assets; and financing activities, which cover transactions related to debt and equity45.

      The cash flow statement is crucial for assessing a company's liquidity and its ability to meet short-term obligations25. It helps investors and analysts evaluate the efficiency of a company's operations and its potential for future growth14. Unlike the income statement, which is based on accrual accounting, the cash flow statement provides a direct view of cash transactions, making it essential for predicting future cash needs and planning accordingly13. The statement can be prepared using either the direct method, which lists all cash receipts and payments, or the indirect method, which starts with net income and adjusts for non-cash items5.

      To prepare a cash flow statement, companies typically gather financial statements such as the income statement and balance sheet, determine the reporting period, and choose between the direct or indirect method5. The statement is vital for stakeholders, including management, investors, and creditors, as it provides a comprehensive view of a company's financial position and helps in making informed decisions regarding investments, loans, and operational strategies24. By analyzing cash flows, businesses can optimize their cash balance, ensuring they have enough liquidity to meet obligations and invest in opportunities that drive growth35. Additionally, comparing operating cash flow to net income helps assess how well a company is running its operations1.