Treatment of The Abnormal Self-recording and the Corresponding Handling With the Same When Compiling the Statement 不正常的自记记录处理及在报表编制过程的处理方法
At the same time there is no significant mean-reversion for the abnormal returns before and after the formation period in both 2000 semiannual statement and 2001 semiannual statement. 同时,2000年中报和2001年中报也没有发现形成期前后股票组合超常收益率明显的均值回复现象;
Now this article will analyze possibly abnormal situation of correlative items of cash flow statement which is easily obtained by public before enterprises enter into financial distress, to help investors? creditors and other interest groups have a better grasp of enterprises 'financial situation. 本文从投资者最易获得信息之一现金流量表的角度,来分析企业在进入财务困境之前现金流量表相关项目所可能出现的异常情况,以帮助投资者更好的把握企业的财务状况。