Cash flow is really easy to calculate. It's the difference between your cash balance at the start of whatever period you are measuring and the end of that period.

现金流实际上很容易计算，即是在特定期间内期初与期末现金余额的差额。

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If there is a debit balance in the cash over and short account at the end of the fiscal period it is an expense and may be included in "miscellaneous expense" on the income statement.

如果现金溢缺账户在会计期末有借方余额，是费用，在收益表上可以包括在“杂项费用”中。

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PV function allows cash flows to begin either at the end or the beginning of a period.

PV 函式允许现金流转可以从期初或期末开始。

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