短期偿债能力，流动比率，速动比率，现金流量比率，表外因素。
The short date repays debt the ability, liquidity ratio, move the ratio soon, the cash discharge ratio, factor outside the form.
实证结果发现：在财务预警模型中，负债比率、现金流量比率、每股盈余具高度显著性；
As the result of substantial test: In this financial pre-caution model analysis, the debt ratio, net profit ratio and EPS are highly with significant.
现付成本与现销收入是两个重要的现金流量指标，同时又是一些重要财务比率计算的依据。
Cash cost and cash sale income are either the two important cash flow target, or the important evidence of the some financial ratio calculations.
强制披露自由现金流和现金流比率可以使现金流量表更有意义。
Mandatory disclosure of free cash flow and cash flow ratio will be more meaningful.
无论在财务困境前1年还是前2年，现金流量类变量在会计比率的基础上均具有显著的增量信息含量。
Cash flow variables provide significant incremental information content based on accrued model both 1 and 2 year in advance of financial distress.
第二、在财务指标选取上，流动负债比率、净资产收益率比现金流量指标具有较强的预测能力；
Second, as far as financial crisis is concerned, the short-term debt rate and net asset profit rate have better forecast ability than circulating capacity of cash.
目前最重要的研究方法是根据资产负债表和现金流量表计算一系列比率来反映。
At present the most important research approach is to calculate a series of rates according to the balance sheet and cash flow statement.
净现金流量与利润、股利等基础会计指标相比后得到的比率指标，更能全面、精确地反映所有的价值因素。
Compared with the other indexes such as share profit calculated based on accounting, it can reflect all the factors of value completely and accurately.
本文将对财务比率分析的概念和重要性及存在的问题进行讨论，并针对有关现金流量表的财务比率进行探讨。
This text will proceed the discussion with importance and existent problems to the analytic concept in ratio in finance, and aim at the finance ratio concerning cash discharge form proceed the study.
利用系统动力学方法预测资产负债表、损益表、现金流量表，计算出的比率指标与实际值基本相符。
It makes use of system dynamics method to forecast: the balance sheet, the profit and loss statement, Cash flow statement, and calculates out the part proportion index consonant with reality.
利用系统动力学方法预测资产负债表、损益表、现金流量表，计算出的比率指标与实际值基本相符。
It makes use of system dynamics method to forecast: the balance sheet, the profit and loss statement, Cash flow statement, and calculates out the part proportion index consonant with reality.
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