There was a view that, even though at this level an enterprise was not likely to be engaged in financing or investing activities, a cash flow statement could be useful for understanding the nature of its activities and its cash generating capacity.
有一种观点认为，即使这一级企业不可能从事金融或投资活动，现金流动表也可能有助于了解其活动的性质及其孳生现金能力。