【摘 要】企业的报表主要有资产负债表、利润表、现金流量表三大主表。过去，评价一个企业主要看利润表，看看这个企业一定的会计期间的销售规模有多大，经营一段时间后业绩如何，就是赚了多少钱，即利润是多少，但有时从账面上看有利润，经营状况不错，可是银行账户上没有余额，这时，人们的注重点就发生了变化，逐渐地开始重视现金流量表，其实现金流量表与利润表是存在一定的内在联系的，是相互补充的。
【Abstract】The main statements of an enterprise include the balance sheet， the income statement， and the cash flow statement. In the past， an enterprise was evaluated mainly on the basis of the profit statement， to see the sales scale in a certain accounting period， and the achievement after a period of operation， that is， how much money has been made， or what is the profit. But sometimes the book shows profit， the business is good， but there is no balance in the bank account. Then， people's attention changed， gradually began to pay attention to the cash flow statement. Actually， the cash flow statement and the income statement have certain inherent relations， and they are mutually complementary.
【关键词】利润表；现金流量；关系
【Keywords】income statement； cash flow； relationship
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