• You might instruct your accounting team to slow down bill payment a bit and bring it back in line with prior practices. That could help produce better cash flow.

    对于这个情况,可以指示会计团队延缓一点帐单支付的速度,使回到之前的水平,那么有助于建立稳健的现金

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

    就是说我们现金概念谈起然后将讨论会计处理上。

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  • This will be a multi-post effort and will include posts on cash flow, profit and loss, balance sheets, GAAP accounting, audits, and financial statement analysis.

    这个话题将会由多个博文组成,包括现金流量表损益表、资产负债表、一般公认会计准则(GAAP)会计、审计以及财务报表分析

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  • But as you might imagine the accounting version of the cash flow statement is not that simple.

    能想像到,现金流量表会计版本不是那么简单。

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  • Past research focuses on the information content of accounting earnings and cash flow or the information content and prediction ability of stock returns, cash flow and accruals.

    以往研究着重会计盈余现金流量间之信息内涵或者股票报酬、现金流量与应计项目间之信息内涵与预测能力

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  • The accounting statement shall include the balance sheet, the profit statement, the cash flow statement and the related schedules.

    会计报表应当包括资产负债表、利润表现金流量表相关附表。

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  • 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.

    基础上,结合净利润调节经营活动现金流量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。

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  • Aggregate segment operating income and free cash flow are not financial measures defined by Generally Accepted Accounting Principles.

    总结部门营运收入自由现金不是一般公认会计原则所界定金融措施

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  • But cash flow is not omnipotent. Traditional accounting income information also has some redeeming features.

    现金流量信息不是万能的传统会计收益信息其可取之处。

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  • From their relationship, the author found that the calculating formula of net cash flow (NCF) in the book named Financial Management for national accounting qualification test is inappropriate.

    两者的匹配关系看,全国会计专业技术资格考试辅导教材《财务管理一书中的经营现金净流量(NCF)计量公式欠妥当

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  • As the third report form, the merging form of cash flow has been widely used by accounting offices of enterprise groups in some major countries, then it becomes the focus object in our country.

    合并现金流量表作为第三主要报表已经为世界上一些主要国家企业集团会计实务所采用,其编制也成为我国会计实务研究内容。

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  • Cash flow statement is the important financial statement of enterprise, it can provide accurate cash flow information for various accounting statement user.

    现金流量表企业重要财务报表能为各类会计报表使用者提供准确的现金流量信息

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  • In order to get rid of the effect of earning management and changes in accounting regulation in the accounting study approach, we analyzed the acquiring performance based on cash flow analysis.

    为了克服会计研究法盈余管理因素会计规范变更影响现金分析作为研究视角考察企业收购绩效

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  • A step-by-step analysis is provided to demonstrate how cash flow can be obtained using the basic accounting equation.

    先对基本会计等式进行逐步分析,推导现金流量的计算步骤。

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  • Accounting occupational judgment is a very important and challenging work which helps to reflect information like enterprise financial situation, managing achievement and cash flow.

    会计职业判断会计人员重要富于挑战性工作反映企业财务状况经营成果现金流量信息方面有着极为重要的作用。

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  • The uncovered regular accounting information of the cash flow statement will improve the utility and relativity of the accounting information.

    现金流量表规范会计信息披露,提高会计信息有用相关性都具有重大作用。

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  • Accounting information of listed companies must truly reflect the financial position, operating results and cash flow.

    上市公司会计信息必须真实地反映企业的财务状况经营成果现金流量等情况

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  • Cash flow can be determined by adjusting the accounting rate of return.

    现金流量可以通过会计收益来调整确定

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  • This paper studies the preparation of cash flow statements, which is important not onlyin the teaching of Accounting Standard for Business Enterprises-Cash Flow Statements but also in practice.

    投资者分析公司收益质量时,应判断报告信息与公司行为决策是否相关,正确分析公司所选择会计政策,重点关注公司的现金(量)和经常性收益,并进行一定分析论证。

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  • Accounting internationalization simultaneously asked for internationalization of Accounting for Cash Flow Statement.

    会计国际化同时要求现金流量表会计的国际化。

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  • The cash flow statement is created to indicate that information for accrual-basis accounting.

    现金流量表建立表明信息的权责发生制基础的会计。

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  • Accounting statements shall at least comprise a balance sheet, an income statement and a cash flow statement.

    会计报表至少应当包括资产负债表、利润表现金流量表等报表。

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  • Under the system of new accounting guidelines, financial reports consist of the balance sheet, income statement, cash flow statement, Statement of stockholders and statements of notes.

    准则体系财务报告组成内容由资产负债表、利润表现金流量表所有者权益变动表附注组成。

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  • Under the system of new accounting guidelines, financial reports consist of the balance sheet, income statement, cash flow statement, Statement of stockholders and statements of notes.

    准则体系财务报告组成内容由资产负债表、利润表现金流量表所有者权益变动表附注组成。

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