自由现金流是指净收入加上折旧和其他非现金支出，然后减去维持业务所需的资本支出的值。
Free cash flow is net income plus depreciation and other cash charges, minus the capital expenditures necessary to maintain the business.
一个典型的例子是折旧或资本成本减值准备(capital cost allowances,CCA)。
A typical example concerns depreciation or capital cost allowances (CCA).
这些工具是必要的：资本密集型(capital - intensive)行业，例如资本性产品生产商，经常会遇到大额折旧问题。
This is necessary because some of the industries are capital asset intensive with substantial depreciation, such as capital goods manufacturers.
知识是资本，美貌是资产。资本可以增殖，资产只会折旧。
Knowledge is capital and beauty is asset. Capital can multiply but asset can depreciate.
这项开支可用于补偿被折旧的资本，也可以用于建立新的资本。
The expenditure may be for purpose of replacement depreciated capital or for creating new capital.
现实中，资本预留通常高于折旧，因此对于资本开支来说，有现金支配的好处。
In fact, capital allowances often higher than depreciation, and it have cash control advantage for capital expenditure.
“摊销”包括折旧，但不包括对资本使用的补偿。
"Amortization" includes depreciation; it does not include compensation for use of capital.
与此相反的处理方法是将一笔成本资本化，这时就要通过某种折旧方案来逐步冲销。
The opposite would be to capitalize the cost and charge it off through some depreciation schedule.
与此相反的处理方法是将一笔成本资本化，这时就要通过某种折旧方案来逐步冲销。
The opposite would be to capitalize the cost and charge it off through some depreciation schedule.
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