1 has different meanings.
The cash flow statement of project investment is based on project investment, without considering financing (that is, assuming that all project investments are self-owned funds), and the capital is the funds owned by the project investors themselves. From the perspective of investors as a whole, the table is based on the investment amount of investors, and the repayment of loan principal and interest expenses is cash outflow.
2. Different uses
Project investment cash flow statement is used to calculate the financial internal rate of return, financial net present value and investment payback period before and after project investment income tax. Its purpose is to investigate the profitability of project investment and establish a * * * basis for the comparison of various schemes.
Capital cash flow statement is used to calculate financial internal rate of return, financial net present value and other evaluation indicators, and to investigate the profitability of project capital.
Extended data:
As an analytical tool, the main function of cash flow statement is to determine the short-term viability of the company, especially the ability to pay bills. It is a report that reflects the dynamic situation of cash inflow and cash outflow of a company in a certain period of time.
Its composition is consistent with the balance sheet and income statement. Through the cash flow statement, we can generally reflect the influence of business activities, investment activities and financing activities on the cash inflow and outflow of enterprises, and provide a better basis for evaluating the realized profits, financial status and financial management of enterprises than the traditional income statement.
The cash flow statement provides evidence of whether a company is operating healthily. If the cash flow generated by a company's operating activities cannot pay dividends and maintain the productivity of its equity, so it has to borrow money to meet these needs, then this gives a warning that the company cannot maintain its normal expenses for a long time.
The cash flow statement reveals the internal development problems of the company by showing the shortage of cash flow generated in the operation and having to borrow money to pay unsustainable dividend levels.