營業現金流動 的英文怎麼說

中文拼音 [yíngyèxiànjīnliúdòng]
營業現金流動 英文
cash flow from operation
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 金 : Ⅰ名詞1 （金屬） metals 2 （錢） money 3 （古時金屬制的打擊樂器） ancient metal percussion instrum...
  • 流 : Ⅰ動1 （液體移動; 流動） flow 2 （移動不定） drift; move; wander 3 （流傳; 傳播） spread 4 （向壞...
  • 營業 : do business
  • 現金 : 1 （現款） ready money; cash; ready 2 （銀行庫存的貨幣） cash reserve in a bank; 現金儲備 cash re...
  • 流動 : 1. （液體或氣體移動） flow; run; circulate 2. （經常變換位置） going from place to place; on the move; mobile
  1. Accrual - basis, balance sheet reflects a company ' s financial conditions from inventory amount angle. income statement and profit appropriation statement reflect a company ' s financial conditions from current amoun t angle on accrual - basis. and statement of cash flows reflects factors affecting the ability of a company repay its maturity debts and its amount on cash - basis, that is to say, statement of cash flows changes profit on accrual - basis into actual profit on cash - basis ( cash or items equal to cash )

    資產負債表以權責發生制為基礎編制，從存量的角度反映企業的財務狀況和經營成果；利潤及利潤分配表則以權責發生制編制基礎，從動量的角度反映企業財務狀況經營成果變動的原因；現金流量表又以收付實現制為編制基礎，從動量的角度反映影響企業償還到期債務的能力變動的具體因素及其影響數量，即現金流量表就是把以權責發生制為基礎的利潤調節成以收付實現制確認的現實的利潤（現金及現金等價物） 。
  2. In the final part, from the company strategy viewpoint the further discussions have made to indicate the importance of better understanding and management of information from cash flow statement an alysis. in author ' s opinion, a good understanding and management of information from the cash flow statement analysis make it possible for a company to better use and manage the cash resource, improve the conventional accounting report analysis system and prevent the false accounting information in order to achieve an effective and successful management in the company ' s operating, accounting and long term strategy

    筆者認為，通過對現金流量表的深入透徹的理論分析和實證研究，能夠全面了解和掌握作為企業經營活動血液的現金的來源和運用狀況，把企業的經營狀況、財務狀況、戰略管理狀況同企業的現金流量緊密的聯系起來，同時對于完善傳統的財務報表分析體系，防止會計信息失真以及充分發揮現金流量管理在企業管理中的重要作用都有積極意義。
  3. We have audited the accompanying consolidated balance sheet of abc ( the “ company ” ) and its subsidiaries ( collectively referred to as the “ group ” ) as of 31st december 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes

    我們審計了后附的abc股份有限公司（以下簡稱「貴公司」 ）及其子公司和合營企業（以下統稱「貴集團」 ）財務報表，包括2006年12月31日的合併及母公司資產負債表、 2006年度的合併及母公司利潤及利潤分配表、股東權益增減變動表和現金流量表以及財務報表附註。
  4. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  5. Based on the analysis of commercial banks " current concept about fund management, this paper brings forward that fund management is the main - string in its operation, and that the concept of fund management, including security and profitability, is extended from current " forrying fund " to the management of the fund cost and fund risk the paper comprehensively discusses the principle of fund management, the management of fund costs, the tactics of management about fund liquidity, the measures of management about fund risks and how to solve the problems on interest risk in the period of frequent interest fluctuation. the paper puts forward ideas on how to improve the fund management. the security, liquidity and profitability of the fund, which are both contradictory and integrated with one another, are internal factors of fund management. fund liquidity is traditional core question. commercial banks face with a number of risks of witch credit risk is the greatest one because our country has adjusted interest rates 8 times since 1996, which covered a period of frequent interest fluctuation

    商業銀行面對許多風險，但最大風險是信用風險。由於我國自1996年以來已連續調整了8次利率，近幾年是利率波動頻繁時期，研究利率的敏感性問題顯得特別重要。要改善資金管理，提高商業銀行的經營水平，就要建立資金管理是商業銀行經營主線的理念，對資金要統一規劃和管理；要改革銀行的體制，建立現代企業制度和法人治理結構，在體制上為資金管理提供有利的運行平臺；增加改善資金流動性管理所需的貨幣政策工具，擴大資金調控手段；打破貨幣市場的僵化局面，為資金管理創造有利的宏觀環境；續續優化負債結構和負債載體設計；增強資金信用風險規避和化解的措施；通過銀行資源整合，努力尋找資金的安全投放渠道，最終完成經營模式由傳統型向現代型的轉變。
  6. In terms of contents of the article, it firstly defines tax planning which means that by means of present taxation laws, tax - payers who obey taxation laws exercise the rights of themselves actively and fully to plan the paying taxes of operating things in advance, so as to decrease expenditure of tax increase the net cash flow of enterprises and raise its competition

    就其內容來說，本文首先對納稅籌劃的含義進行了定位。納稅籌劃（ taxplanning ） ，是指納稅人依據現行稅法，在遵守稅法的前提下，主動和充分運用納稅人的權利，站在納稅人角度，事前對經營事項的納稅事務進行策劃，以達到減少稅收支出、增加企業現金凈流量和提高企業競爭力的目的。
  7. This concept implies that an enterprise needs to be concerned with its cash flow, its level of risk and the continuity of its development. it is the phylosophy of this concept that makes it popular and accepted by more and more global avanced companies

    企業基本財務決策中，決定未來生產經營活動現金流量的唯一因素是投資決策，融資決策可能產生的稅盾效應也會對這一現金流量起部分修正作用。
  8. Sketch - map 3. final summary - - - strategy proposed strategy cellular service strategy cellular service should keep on being the source of operational cash inflow

    主要結論移動通信業務移動通訊業務的目標是仍然成為廣州移動公司的主要經營性現金流來源。
  9. The management of cash flows is a critical function in the operation of a business enterprise.

    現金流動的管理在企業經營中是一項至關重要的職能。
  10. Afore - mentioned content are belonged to " the cash flow that net embellish adjustment is management activity to arise " project, form from net profit should know : net profit is according to authority duty during the business when producing the principle charge to an account that control is certain of operation result reflect, and cash flow is cash is flowed into during it is certain to reflect a business in order to accept the principle that fu shi makes now, pour out of a circumstance

    上述內容屬于「將凈利潤調節為經營活動產生的現金流量」項目，從凈利潤構成應該知道：凈利潤是按照權責發生制的原則記賬時企業一定期間經營成果的體現，而現金流量是以收付實現制的原則反映企業一定期間現金流入、流出情況。
  11. The banking industry has become the high - tech industry which gathers calculator technique, information technology and bank service in integral whole. huge changes have happened in the traditional banking industry, including the form of money, service mode, the structure of bank, the management of bank and so on

    這些巨額投資，使銀行業成為了集計算機技術、通訊技術、信息產業與銀行服務於一體的高科技產業，使傳統銀行業發生了巨大的變化，這種變化表現在貨幣形態、資金流動方式、銀行組織結構、服務方式、人員結構、銀行管理和營銷模式等各個方面。
  12. Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation, and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis, the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study, and created a restructure method to counter their financial cashflow statement, financial cashflow statement on equity capital, and statement of financial cashflow on a specific investors " investment. restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue, vat should not be listed as a decrease to calculate earnings ; working capital, vat, and loan principal should not be listed as cash outflow

    基於正確分析現金流量是投資項目可行性研究財務評價的前提，投資項目財務評價現金流量表是收付實現制下的利潤表的思想，本文針對《投資項目可行性研究指南（試用版） 》和《投資項目可行性研究報告編寫範例》中可研財務評價存在的不當之處，對其運用的項目財務現金流量表、資本金財務現金流量表、中方投資財務現金流量表及外方投資財務現金流量表等報表的現金流量要素，提出了重新構造方法，主要原則和內容包括，銷售收入（營業收入）中不應含有增值稅銷項稅；增值稅不能列作收入的減項以計算利潤；流動資金、增值稅、借款本金不能列作現金流出。
  13. While, the requirement for thousands millions currency for their daily operation had risk them for this blood

    航空運輸企業動輒投資以數億美元計，需要大量的現金流量以保證企業正常營運，投資、經營的風險巨大。
  14. The defray outside besides still what have nothing to do with management activity do business, income also can generate profit and cash flow, but the cash flow that because do not attribute management activity, generates, because this is being adjusted by net profit, the cash flow that generates to run an activity is about to undertake eliminate in the process, because this answers, write the project such as amerce, fine for delaying payment this

    除此之外還有與經營活動無關的營業外支出、收入也能產生利潤和現金流量，但由於不屬于經營活動產生的現金流量，因此在由凈利潤調整為經營活動產生的現金流量過程中就要進行剔除，因此應將罰款、滯納金等項目填入此項。
  15. Cash flows from operating activities

    營業活動現金流量
  16. From the perspective of discounted cash flow, enterprise value is the currunt value of future cash flow, thus there are two factors that determine the enterprise value, namely, future cash flow and discount rate

    通過科學的投資決策，企業可以創造理想的經營活動現金流量，結合合理的風險控制，實現企業價值最大化，進而實現企業利益相關者財富的最大化。
  17. It is of referential value for the branch of commercial bank to obtain requirement of the commercial bank, and to make most use of fund, and to balance safety, liquidity and profit

    這對商業銀行分行實現總行的指標要求，提高資金使用效率，達到商業銀行分行在經營中所追求的資金流動性、安全性、盈利性均衡結合，具有一定借鑒和參考的價值。
  18. Financial statements are the written documents summarizing and reflecting trie financial position and operating results of an enter ? prise, including mainly a balance sheet, an income statement and a statement of changes in financial position ( or a cash flow statement )

    財務報表是反映企業財務狀況和經營成果的書面文件，主要包括資產負債表、損益表及財務狀況變動表（現金流量表） 。
  19. " product cycle " comprises two meaning of " life cycle of product " and " producing cycle of product ". product cycle influence the operating cash flow of the enterprises

    第一章從產品的周期性理論入手，分析產品周期與企業經營性現金流量的關系，從中論述經營性現金流量變動的基本規律。
  20. To establish a company cash flow internal control system, the following 5 aspects shall be set about according to coso statement : ? to construct cash flow management and control environment ; ? to assess and calculate various risks influencing cash flow ; ? to regulate and consummate cash flow various control activities, ? to establish and consummate cash flow information system and reinforce communication ; ? to strengthen cash flow monitoring

    遵照coso報告的精神，建立健全a公司現金流的內部控制制度可以從如下五個方面入手： 1 、營造現金流管理的控制環境； 2 、加強對影響企業現金流的各種風險的評估和預測； 3 、規范和完善現金流的各種控制活動； 4 、建立和完善現金流方面的信息系統，加強信息溝通； 5 、強化對現金流的監控。
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