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.
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.
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.
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.
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.
文章简要讨论了企业偿债能力分析，认为引入公允价值计量后，以经营活动现金流量分析企业偿债能力是一种十分稳健的偿债能力分析方法。
This paper briefly discusses enterprise debt-payment capability analysis, considering that after bringing in fair value measurement, it is a kind of dovish analysis way of debt-payment ability.
从编制基础、经营活动的定义、经营活动现金流量的主要内容、所得税、股利和利息、现金流量表的格式等六个方面对我国现行现金流量表准则进行思考并提出改进对策。
The 6 aspects are: the base of structure, the definition of operation activity, the main idea of operation activity of cash flow, about income tax, dividend and interest, form of cash flow statement.
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.
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.
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.
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.
经营指数：它反映经营活动净现金流量与净利润的关系。
Index: it reflects net operating activities and net cash flow relations.
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.
在现金流方面也不甚理想，经营活动产生的现金流量净额为- 7070.8万。
In the cash flow are also less than ideal, cash flows generated from operating activities net -7070.8 million.
在现金流方面也不甚理想，经营活动产生的现金流量净额为- 7070.8万。
In the cash flow are also less than ideal, cash flows generated from operating activities net -7070.8 million.
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