cash flow statements 中文意思是什麼
cash flow statements
解釋
現金流量表-
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。 -
In addition to up to 20 years of the detailed balance sheet, profit & loss statements, cash flow statements and financial ratios, it contains historical stock data, detailed information on ownership & subsidiaries, as well as ratings, detailed earnings estimates to make it the most complete global listed company database available
同時，數據庫向用戶提供了專業的檢索、跨國同業分析與統計功能，可充分支持證券投資分析、跨國企業財務分析、上市公司信用分析、跨國企業轉讓訂價等研究與教學。 -
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。 -
Starting from a series of concepts analysis, the research includes 6 aspects, namely the basic theory of financial statements, the defects of analysis the financial statements and the preparations before analysis, quality analysis of earnings, analysis of working capital, analysis the cash flow statement and other analysis of financial statements
本文在結構上分為六個部分：第一部分，財務報告分析的理論框架。從對財務報告分析的概念和目標著手，論述了財務報告分析的原則和財務報告分析的內容。第二部分，財務報告分析的局限性及分析的前期準備。 -
To be responsible for preparing monthly income and expense statements, statements of cash flow
每月負責編制收入及費用表，現金流量表。 -
" accounting standards for business enterprises : cash flow statements " of china requires that all enterprises should prepare cash flow statements from 1998 on, which may overcome many limitations associated with accrual accounting measurement procedures manifested in traditional financial statements
摘要中國的《全業會計準則現金流量表》要求所有企業從1998年開始編制現全流量表，它克服了傳統財務報表所體現的、與應計制會計確認和計量程序相關聯的局限性。 -
The second, third and fourth chapter, introduce three main enterprise valuation approaches and methods : dcf ( discounted cash flow ) method, market multiplier method and adjusting the book value of the financial statements. these chapters are also the predominant part of this thesis. the fifth chapter focuses on the comparison research on the different valuation methods, sets forth the advantages and disadvantages of each method, at the same time, introduces rim, eva and ddm valuation methods
本文共分五部分：第一部分介紹企業價值概念；第二、三、四部分分別介紹了現金流量折現法、市場比較評估法、調整賬面價值法三種企業價值評估方法，並對每種方法的關鍵理論問題做出了闡述；第五部分對這些評估方法進行了比較研究，分析了各方法的優點和不足，提出了各方法的適用范圍，並簡要介紹了rim 、 eva和ddm三種國外較新的價值評估方法。 -
Probe into the application of the cash flow statements analysis in the enterprise management
如何在企業管理中運用現金流量表分析的探討 -
In my opinion, the financial statements referred to above give a true and fair view of the state of affairs of the legal aid services council as at 31 march 2006 and of its operation result and cash flow for the year then ended
我認為上述的財務報表均真實而公平地反映法律援助服務局在二零零六年三月三十一日的財務狀況及截至該日止年度的運作成果及現金流量。 -
The latest disclosure package covers cash flow statements, market risk exposure and segmental reporting
最新的披露方案涵蓋現金流量表市場風險及分類報告。 -
Thirdly, the short - term and long - term financial early - warning system is established based on the financial statements of marketing corporation in electric power, medicine and general merchandise. systematic method, efficiency coefficient method and linear regression method are applied in the short - term financial early - warning system from the aspect of cash flow, operating performance and function model ; growth periods method and management grade method are applied in the long - term financial earl y - warning system from the aspect of growing capability and financial stratagem. finally, lots of examples are given to validate these early - warning models, and some countermeasures are discussed for avoiding and eliminating the distress of enterprise
首先，介紹了企業財務預警的概念、功能和國內外的研究現狀；其次，闡明了企業財務預警的原理、程序和方法；再次，它以電力、醫藥和百貨行業的上市公司報表為資料，按照指標選取、標準判斷、警限設置和警度預報的步驟，從企業的現金流量、財務業績和函數模型三方面，分別運用系統化方法、功效系數法和線性回歸法構建了企業短期財務預警系統，從企業的成長能力和財務戰略兩方面，分別運用周期波動法和管理評分法構建了企業長期財務預警系統；最後，舉了大量實例對構建的各個預警模型進行考證，並從財務角度探討了企業的防警和排警對策。 -
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） 。 -
Based on the dataset acquired from financial statements of listed corporations, this article instead will try to use the traditional liquidity indexes combined with the cash flow related liquidity indexes, by the use of factor analysis method together with logit method, in order to make research into the financial distress pre - warning of two years
本文應用我國上市公司的財務報表數據，採用傳統流動性指標和現金流流動性指標，運用因子分析方法和logit方法對我國上市公司進行提前兩年的財務困境預警研究。 -
Study on some accounting problems of china consolidated statements : combination range of consolidated accounting statements ; partnership and proportionate consolidation method ; research on pooled price deviation ; research on consolidated income tax ; research on consolidated cash - flow statement ; research on limitation and implement ways of consolidated accounting statements
合併范圍、合營企業與比例合併法、合併價差、合併報表所得稅、合併現金流量表等等這些問題都可借鑒國際慣例，結合我國的實際情況加以改進和完善。本章第六部分對合併報表的局限性及彌補辦法進行了研究。 -
Financial statements and cash flow forecast of your business where applicable
你所經營業務的財務報表及現金流轉預測表如適用， -
Financial statements and cash flow forecast of your business ( where applicable )
你所經營業務的財務報表及現金流轉預測表（如適用） ， -
Financial statements and cash flow forecast of hisher business ( where applicable )
所經營業務的財務報表及現金流轉預測表（如適用） ， -
D. financial statements and cash flow forecast of his her business where applicable ; e
所經營業務的財務報表及現金流轉預測表如適用， -
Selling on credit can bring the corporations a mass of revenue in their financial statements, while the accounts receivable are not necessarily the real value. meanwhile the accounts receivable are not only engrossing lots of mobility capital, but also let a lot of cash flow out of the corporations and enlarge the difficulty of cash flowing. it will make the corporations into distress if this condition continues
企業採取賒銷的銷售方式，雖然在賬面上能夠形成大量的收入，但是，這些應收賬款實際上能夠收回的金額由於企業內外部的各種原因要大打折扣，應收賬款不僅佔用了大量的流動資金，而且增加了企業的現金流出，加劇了企業周轉資金不足的困難，長此以往，甚至會使企業陷入困境。
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