Classification of the Causes of Debt Structure f rom the Cash Flow Statement
ZHOU Ai-xiang
Abstract：T he debt in the cash flow statement mainly causes from the operating activities ,the financing and investing activities .According to the economic activities of enterprise ,this paper classifies debts in-to operating debt ,financing debt and investing debt ,providing a new analytical thinking for financial theory and practice study .
Keywords：operating activitiesoperating debtfinance
Publication Date：2014-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：6( 63-68 )