收付实现制或现金基础法。
这一步骤比较复杂，但它是现金流量表的基础。
This step is complex, but it can provide the basis on statement of cash flows.
以上述数据为基础，我们就可以编制现金流量表了。
Based on the above data, we can prepare the statement of cash flows.
可供交割的现货可在即期或远期基础上换成现金。
Actuals available for delivery are traded for cash on a spot or forward basis.
在两者基础上，编排现金的使用情况表。
On the basis of the two, scheduled for the use of cash table.
譬如，少报现金营业额，降低纳税基础；
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。
Cash flow basis is more rational than accrual basis in measurement.
净现值是以未来现金流转为基础来计算。
The net present value calculation is based on future cash flows.
净现值是以未来现金流转为基础来计算。
The net present value calculation is based on future cash flows.
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