另外，上市公司不能忽略技术性防范措施，如适度负债、加强经营现金流量管理和财务信用管理等。
Besides, the listed companies should not neglect the technical measures, such as the optimal debt and strengthening the management of current flow and financial credit.
在此基础上，结合将净利润调节为经营活动的现金流量的过程，提出了以经营现金流量为计算出发点的修正自由现金流量模型，并给出计算实例。
On this basis work, the paper analyses the process of adjusting net accounting profit to operating cash flow and suggests the adjusted FCF model computing from operating cash flow.
展览八：每年的现金流量，作为来自经营和资产负债表。
Exhibit VIII: Annual cash flow, as derived from the operating statement and balance sheet.
企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或者事项。
Accounting information provided by an enterprise shall reflect all important transactions or events that relate to its financial position, operating results and cash flows.
企业价值是企业在未来若干年里通过经营活动所能创造的现金流量的折现值。
Corporation value is the present value of cash flow which company will create in the future.
境外经营活动产生的现金流量是否足以偿还其现有债务和可预期的债务。
Whether or not the cash flow incurred in overseas business operations is sufficient to settle its current liabilities and predictable liabilities.
将经营活动现金流量数据和利润表中的数据进行比较，也能够发现一些有意义的分析线索。
Comparing the cash flow data of business activities and that in the profit statement can also discover some meaningful analyzing clues.
财务报告作为会计信息的重要载体，提供与企业财务状况、经营成果和现金流量有关的会计信息。
As an important carrier of accounting information, financial reporting provides accounting information about business financial condition, operating results and cash flows.
财务报表应该包括很多历史经营阶段及项目运营阶段的资产负债表、损益表和现金流量表。
The financial statement should include a balance sheet, income statement, and cash flow statement for many historical period of operation as well as for the period of projected operation.
采用间接法，我们也可以计算出经营活动产生的现金流量。
Using indirect method, we can also calculate the net cash flows from operating activities .
披露经营活动产生的现金流量有两种方法：直接法和间接法。
There are two methods of disclosing cash flows from operating activities: the direct method and the indirect method.
西方文献研究认为管理层收购可以提高企业经营收入和现金流量。
The western literatures believe that the operating income and net cash flow will be improved after management buy-out.
对于每一家上市公司，主要考虑其经营状况的四个财务指标：每股收益，每股净资产，净资产收益率和每股现金流量。
To each listed company, we consider four primary financial indexes: income per share, net asset per share, return rate of net asset, and cash flow per share.
上市公司的盈利质量分析，联系经营活动现金流量，考察营业利润是否有足够的货币资金保证；
The second is the quality analysis which examines whether there is enough money guarantee as far as the cash flow is concerned.
如果你的情况是”持续经营”，那么把最近12个月的跟踪收入清单、平衡表，现金流量表包含进去。
If yours is a going concern, include at the very least a 12-month trailing income statement, balance sheet and cash flow statement.
提出了房地产项目总成本费用估算方法、经营收入估算方法、现金流量估算方法、财务评价指标的改进方案。
Improving schemes of total cost estimation methods, operating income estimation methods and cash flow estimation methods are proposed. Also improving financial estimation indicators are proposed.
在企业生命周期的不同阶段，企业的财务状况和经营成果是不同的，对现金流量的影响也不同。
During the different stages of business life cycle, companies have different financial conditions and operating results that affect cash flow.
第三部分全面分析了首创置业的财务状况，包括分析公司的盈利能力、资产质量和营运能力、偿债能力，以及现金流量状况和经营业绩的波动；
The third partanalyses the financial status of BCL, including measuring the company's profitability, the company's ability to pay debts, and the cash flows of BCL and so on.
法人控股公司与国家控股公司的经营活动现金流量并无显著差异；
There is no significantly different operating cash flow between these two types of firms.
每股经营活动产生的净现金流量只在个别年度对股价波动产生影响。
Net cash flow per share from operating activities is relevant to the fluctuation of stock prices in separate years.
会计职业判断是会计人员一项重要而富于挑战性的工作，它对反映企业财务状况、经营成果和现金流量等信息方面有着极为重要的作用。
Accounting occupational judgment is a very important and challenging work which helps to reflect information like enterprise financial situation, managing achievement and cash flow.
而企业未来经营活动现金流量的预测一直是倍受会计理论界和实务界关注的一个问题。
However, forecasting company's future cash flows from operating activities attracts tremendous attention in business region.
第二条财务报表是对企业财务状况、经营成果和现金流量的结构性表述。
Article 2 the term "financial statements" are structural reports about the financial status, business performances and cash flows of an enterprise.
探讨了企业会计报表中的现金流量表的作用、应用及依据报表对企业经营状况如何进行分析。
The role and application of cash flow chart in business financial statements and how to analyze the business financial status with the statements are discussed.
现金流量表间接法部分的主要编制特色是将净利润调节为经营活动现金流量。
Under the indirect approach of statement of cash flows, adjusting net income to determine cash flows from operating activities is the main character.
再比如，通过现金流量表还可以了解到经营活动产生的现金流量净额主要来自于那里，其变化原因是什么。
As another example, cash flow statement can also be used to explain where the net amount of cash flow that the business activities generate mainly comes from, and the cause for any variation.
再比如，通过现金流量表还可以了解到经营活动产生的现金流量净额主要来自于那里，其变化原因是什么。
As another example, cash flow statement can also be used to explain where the net amount of cash flow that the business activities generate mainly comes from, and the cause for any variation.
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