資金流量表 的英文怎麼說

中文拼音 [zījīnliúliángbiǎo]
資金流量表 英文
flow of funds statements
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 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...
  • 量 : 量動1. （度量） measure 2. （估量） estimate; size up
  • 表 : Ⅰ名詞1 （外面;外表） outside; surface; external 2 （中表親戚） the relationship between the child...
  • 資金 : fund; capital
  • 流量 : rate of flow; flow; runoff; discharge; throughput; （flow） rate; quantity （of flow）; flux
  1. An important conclusion in modern chrematistics is the inherent value of capital and property is the present value of cash flow, so we can believe the important status absolutely. the content of information of earnings and cash flow are very important for the investors and which is the

    實證結果:會計盈餘和現金流量能夠向投資者傳遞信息含量，其中現金流量表中經營和籌資活動現金流量傳遞的信息對于投資者來說是更為重要的信息;會計盈餘和現金流量的信息含量之間存在差別，互為補充可以提高對投資者決策行為的解釋力。
  2. Compared with the balance sheet and profit & lost, cash flow may reflect the enterprise ' s money productivity more comprehensively, also figure out the essence for where is the money flowing towards, whereas it could be manipulated and prettified

    摘要比起資產負債表、利潤表，現金流量表更能全面地反映企業產生現金流量的能力並揭示現金流向所描述的本質。
  3. This paper includess parts : the first part is research and consider of the basic theory of accounting of cash flow statement, we can studies many unclear and variance problems of sfas no. 95 from the perspective of enterprise financial angle, mainly studies the comparison of trisection method between financial literature and sfas no. 95, evaluate the trisection method of sfas no. 95, deal the non - cash transaction, installment buy and sale problem about work shop asset, unclear information reveal, third party financial transaction, consider and improve cash flow statement standard from 6 aspects

    本文總體上分為五部分：第一部分，美國現金流量表準則的研究及思考。從理財文獻中和sfasno . 95下「三分法」的比較、對sfasno . 95 「三分法」的評價、非現金交易的處理、廠房資產分期付款購買和分期收款銷售問題、不清楚的披露要求、第三方籌資交易問題等六個方面論述了美國sfasno . 95若干不一致性和模糊性。
  4. 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） 。
  5. Article 9 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall, on the combining date, prepare a consolidated balance sheet, a profit statement and a cash flow statement

    第九條企業合併形成母子公司關系的，母公司應當編制合併日的合併資產負債表、合併利潤表和合併現金流量表。
  6. 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。
  7. This dissertation presents approaches to analyze the cash flow position, the financial position and strategy management of a company through the information from its cash flow statement. it has also shown how to establish a new cash flow analysis model, in both theory and practice, of a company by combining with the conventional accounting analysis results and other relevant company ' s information

    本文主要探討利用現金流量表的信息來分析企業現金流量狀況、財務狀況及企業戰略管理情況，並結合企業其他報表等相關資料及傳統的財務分析成果，從理論和實踐上力圖構建新的企業現金流量表分析模式。
  8. 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。
  9. 4 classify operating, investing, and financing activities in a cash flow statement

    分類現金流量表的經營性，投資性，融資性經濟業務。
  10. Our results indicate that the cash flow statement have comparable, in some instance, greater relevance than the other financial statement across different contexts, which include evaluating liquidity, solvency, ability to pay dividends and quality of net income, highlighting differences between net income and final cash balance, predicting financial distress and predicting the time and amount of future cash flows

    結果表明，現金流量表在許多決策背景下可以與利潤表和資產負債表相媲美，而在以下決策背景下，現金流量表的評級大大高於其他兩張報表：評價流動性，評價短期償債能力，評價支付股利的能力，評價爭利潤的質量，突出凈利潤與現金餘額之間的差異，預測財務危機，以及預測未來現金流量的金額與時間。
  11. Financial accounting also covers some advanced topics including accounting for corporate acquisitions, theory and methods of consolidation accounting, consolidated cash flow statements, accounting for company income tax, international accounting standards, accounting for foreign operations and corporate merger and insolvency

    財務會計也包括一些高級課題：企業收入會計、固定資產會計的原理與方法、固定資產現金流量表、企業所得稅會計、國際會計準則、國外業務會計和企業合併與破產。
  12. However, there is a lot of difference between gaap and the real economical environment, information of the earnings and balance sheet exposed by the firms and based on the accrual basis accounting could not satisfy the requirement of how to evaluate the outstanding achievement of the company increasingly

    現金流量表的誕生不僅為資本市場帶來了新的會計信息類型，同時也拓寬了學術界的研究領域。近代理財學一個重要結論是:資產的內在價值是未來現金流量的現值。可見其在理論上的重要地位。
  13. The primary financial statements are the ? balance sheet, ? income statement, ( 3 ) statement of cash flows, and ? statement of changes in financial position

    基本的財務報表有：資產負債表；損益表；現金流量表；財務狀況變動表。
  14. The final decision of investment project feasibility on finance must depend on the profitability analysis according to the financial cashflow statement on multi - financing, due to multi - financing being the practice financial and taxation environment of project ' s operation

    由於多元籌資是項目實際運作的財務、稅務條件，投資項目的財務可行性最終結論應當依據多元籌資項目財務現金流量表所作出的盈利能力分析來決定。
  15. They were organised ahead of time, in anticipation of, and also in the hope of generating, more traffic of money between the two economies

    換言之，金融基建是走在時代步伐之前的籌劃，不但代表了對未來兩地更大資金流量的預期，同時亦寄望藉此可使兩地資金流動更活躍。
  16. Expenses plan and also funds plan ; existing or anticipated enterprise statement of profit and loss and property debt table ; cash flow indicator

    用款計劃及還款計劃;現有或預期的企業損益表及資產負債表;現金流量表。
  17. 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。
  18. As an accounting report reflecting enterprise flowing information of cash and equal values during certain accounting period, cash flows report is important information resources for investors to invest scientifically

    摘要現金流量表作為反映企業一定會計期間內現金和現金等價物流入和流出信息的會計報表，是投資者進行科學投資的重要信息資源。
  19. This thesis begins with the theoretical basis of this case, follows with the current situation that tian fa company faces and the background of the project, and then taking both the theoretical and practical factors into account. to make the conclusion : the investment project of 2 x 50 mw thermoelectricity cogeneration in tian fa company is feasible from the prospect of financial management, and it is risk - resistant. i use three project appraisal techniques, i. e. payback period, net present value and internal rate of return and two risk analysis techniques, i. e. sensitivity analysis and breakeven analysis

    論文首先介紹了案例分析的理論依據，緊接著分析了天發公司目前面臨的困境以及項目投資的有關背景，然後將理論與實際結合相結合，分析計算了項目投資的資本成本、現金流量表，應用回收期法、凈現值法和內部收益率法對該投資項目的效益進行財務評價，用敏感性分析和盈虧平衡分析兩種方法對項目的風險進行分析，通過分析和研究最後得出結論：天發公司2 50mw熱電聯產投資項目在財務上是完全可行的，並且具有相當強的抗風險能力。
  20. On the statement of cash flows, investing activities not only in ? clude the buying and selling of assets that are classified as in ? vestments on the balance, but also include making a loan

    現金流量表的投資活動不僅包括那些在資產負債表上歸為投資的資產的買賣，還包括貸款。
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