Cash flow basis is more rational than accrual basis in measurement.
摘要现金流动制是一个比权责发生制更为合理的确认基础。
This is a most remarkable difference in account statement between accrual basis and cash flow basis.
这是权责发生制与现金流动制在会计报表方面的一个最显著的不同点。
This article elaborates cash flow basis' principle and the merit and analyzes the application prospect of cash flow basis.
本文阐述了现金流动制的原理及优点，分析了现金流动制的应用前景。
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.
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。
The important function of cash flow in the real estate enterprises is presented and on this basis, the specific measures of cash flow in real estate enterprises are further discussed.
简述现金流在房地产企业管理中的重要作用，在此基础上进一步探讨房地产企业现金流管理的具体措施。
Cash flow reflects corporate business running, mirrors financial situation and provides the basis for economic decisions. Cash early warning serves the key link in financial risk prevention.
现金流量是企业经济活动的综合反映、财务状况的镜子、经济决策的主要依据，现金预警管理是财务风险防范的关键环节。
It is the living basis for enterprise. notice the should be used with the assets debt list and profit loss list while using cash flow table. So the enterprise would achieve great benefit.
用现金流量表时要注意与资产负债表和损益表相结合，使企业获得更大的利润。
The cash flow statement is created to indicate that information for accrual-basis accounting.
现金流量表是建立以表明信息的权责发生制为基础的会计。
The cash flow statement is created to indicate that information for accrual-basis accounting.
现金流量表是建立以表明信息的权责发生制为基础的会计。
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