现金流量财务指标主要有现金流量与当期债务比率、每元销售现金净流量、债务保障率、现金再投资比率以及全部资产现金收回率。
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.
自从1998年现金流量表披露以来，上市公司的现金流量指标已经开始受到市场的关注。
Since 1998, listed companies started to disclose the cash flow Statement, and cash flow index has been concerned by the market.
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.
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