因此，用票人发生非经营性业务时不得开具开票，单位内部各部门间发生业务往来结算款项时亦不得开具开票，可使用内部结算凭证。

Therefore, shall not issue invoice votes were non operating business, business unit settlement occurred between the departments also shall issue invoice, can use the internal settlement documents.

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经营性现金流衡量的是因公司主营业务需要引起的现金流动。

Operating cash flow measures the cash flow attributable to the company's main business.

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