actual cash balance 中文意思是什麼
actual cash balance
解釋
實際現金余額-
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) 。
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