That said, let’s start with the concept of cash flow and we’ll come back to the accounting treatment.

那就是说，我们先从现金流的概念谈起，然后将讨论回会计处理上。

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This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue.

这就导致了另一个重要概念，叫作“权责发生制”。

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Free cash discharge is a more precise and profound concept than cash discharge, it can even affect understanding some theories of financing.

自由现金流量是一个比现金流量概念更加严谨、更加深厚的财务概念，对此的了解甚至会影响到对某些财务学说的认识。

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Later that same year, the Bureau of Internal Revenue also expanded the concept to include cash payments in lieu of in-kind meals.

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With record amounts of cash chasing various emerging markets flavors, I think this is an important concept to bring back to the fore.

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This concept is so central and core to the company, that it offered cash to random math geeks who might help them improve their formula.

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