财报小知识：什么是现金流量表的勾稽关系？怎么看待它如何与资产负债表和利润表联动？

Core Insights - The article emphasizes the importance of the cash flow statement in assessing a company's financial health, as it reflects the company's "blood-making ability" more accurately than profit figures from the income statement [1] - Understanding the interrelationship between the three main financial statements—income statement, balance sheet, and cash flow statement—is crucial for a comprehensive evaluation of a company's financial status [2] Group 1: Cash Flow Statement - The cash flow statement records cash inflows and outflows over a specific period, divided into operating, investing, and financing activities [1] - The core logic of the cash flow statement is that the beginning cash balance plus the net cash flow for the period equals the ending cash balance, which directly impacts the "monetary funds" item on the balance sheet [1] Group 2: Relationship with Other Financial Statements - There is a significant relationship between the income statement and the cash flow statement, as the income statement is based on the accrual basis while the cash flow statement follows the cash basis [1] - A company may show profits on the income statement, but if accounts receivable increases significantly or inventory accumulates, the operating cash flow may be negative, indicating that profits have not converted into actual cash [1] Group 3: Profit Quality - Net profit serves as the starting point for calculating operating cash flow, and adjustments for non-cash items (like depreciation and amortization) and changes in working capital can derive the net operating cash flow [1] - A persistent situation where net profit significantly exceeds operating cash flow may suggest low earnings quality [1]