cash flows 中文意思是什麼

cash flows 解釋
現金流動
  • cash : n 現款，現金；〈口語〉錢；小額支票。 a hard cash硬幣。 idle cash〈口語〉游資。 be in [out of] cas...
  • flows : 現金流量
  1. Acco rding to the requirement of profitablity, safety and development, the basic measures and amendatory measures are selected in the measures system to evaluate the quality of fina ncial condition, including assets, capital ' s structure, profit and cash flows of electric power enterprises

    該指標體系按照盈利性、安全性、成長性的要求，選取了相關基本指標及修正指標分別對電力企業資產、資本結構、利潤、現金流量等財務狀況質量進行評價。
  2. Prepare a statement of cash flows by the direct method

    用直接法編制現金流量表。
  3. In some contexts ( the analysis of financial leases, for example ) depreciation tax shields are treated as safe, nominal cash flows and are discounted at an aftertax borrowing or lending rate

    在某些情境中（例如，金融租賃的分析） ，折舊稅收擋板被作為安全的、名義的現金流對待，並以一個稅后借款或貸款利率貼現。
  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. The improvements of the du pont system of financial analysis include : introducing analysis of cash flows to the du pont system of financial analysis ; introducing managerial accounting data, marginal contribution analysis, safe marginal analysis and leverage analysis to the du pont system of financial analysis ; introducing analysis of value added accounting indices to the du pont system of financial analysis

    杜邦財務分析體系的主要改進有：在杜邦財務分析體系中引入現金流量表數據進行現金流量分析；在杜邦財分析體系中引入管理會計數據，進行邊際貢獻分析、安全邊際率分析及杠桿分析；在杜邦財分析體系中引入增值會計數據分析企業對社會的貢獻。
  6. Cash flows from financing activities

    理財活動現金流量
  7. We shall see that it is the right hurdle rate for those projects that have the same risk as the firm ' s existing business ; however, if a project is more risky than the firm as a whole, the cost of capital needs to be adjusted upward and the project ' s cash flows discounted at this higher rate

    我們應看出它（指公司資本成本）對那些與企業現有業務有相同風險的項目來說是正確的貼現率；然而，如果一個項目較企業整體更有風險，資本成本就需要向上調整（即增加） ，而項目的現金流就以這個更高的比率來貼現。
  8. How would it affect the income statement and statement of cash flows

    它對損益表和現金流量表會有哪些影響？
  9. The indirect method starts with net income and reconciles to cash flows from operating activities

    直接法列示營業活動的具體現金收入項目和現金支出項目，如來自客戶的現金收入和向供應商和雇員付款。
  10. Function allows cash flows to begin either at the end or the beginning of a period

    函數允許現金流在一個周期的期初或期末開始。
  11. The net present value calculation is based on future cash flows

    凈現值計算基於未來的現金流。
  12. In the view of valuation practice, the author discusses how to apply dcf models for valuation of non - listed companies more effectively. this paper especially probes into two problems in the valuation of non - listed companies in china, one is to measure the discount ratio of the expecting cash flows, and the other is the estimation of valuation discount for the lack of marketability

    本文主要是從評估實踐的角度，探討如何更有效地運用貼現現金流模型對非上市公司的股權價值進行評估，重點討論了我國非上市公司股權價值評估中貼現率及股權缺乏流動性的價格折扣的估算。
  13. According relevant terms, these assets can produce cash - flows or other rights. meanwhile, they can guarantee high quality service or allocate earnings timely. it also describes the sorts and cash - flow of asset securitization

    根據有關條款，資產證券既可以在特定的時期內可以產生現金流和其他權利，也可以由其他資產來保證服務或保證按期向證券持有人分配收益。
  14. Discount rate - interest rate used to determine the present value of cash flows. for analyzing capital budgeting projects, the discount rate is usually the cost of capital

    貼現率?用於確定現金流的現值的利率。在分析資本預算項目時，貼現率通常就是資本成本。
  15. 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。
  16. Funds under management as at march 31, 2002 of cdn 76. 4 billion were 11 per cent or cdn 7. 5 billion higher than at the same time in 2001, primarily due to consistently strong net policyholder cash flows over the past 12 months

    於二零零二年三月三十一日，管理資產為七百六十四億加元，較二零零一年三月三十一日多增七十五億加元，上升幅度為百分之十一，增幅主要是過去一年保單持有人現金流量凈額持續充裕所致。
  17. Consistently strong net policyholder cash flows over the past 12 months were substantially offset by the cdn 7. 3 billion impact of declining equity markets

    雖然過去一年保單持有人現金凈流量持續強勁，但因股市下跌損失七十三億加元而致大幅被抵銷。
  18. Funds under management as at june 30, 2002 of cdn 70. 1 billion were unchanged from a year ago, as consistently strong net policyholder cash flows over the past 12 months were offset by equity market declines

    於二零零二年六月三十日，管理資產為七百零一億加元，與去年相若，雖然過去一年保單持有人現金凈流量持續大幅增加，但增長仍被股市下滑所抵銷。
  19. This increase reflected the zurich canada acquisition, organic growth of insurance and fixed - income savings businesses, and positive net segregated and mutual fund policyholder cash flows, partially offset by the impact of lower equity markets

    是項增長反映公司收購zurich canada保險和固定收入儲蓄產品的凈增長以及獨立及互惠基金保單持有人現金凈流量呈正數，但由於股市偏軟而遭部分抵銷。
  20. It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit

    研究結果表明，在單變量分析中，每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強；經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性；多變量分析中，應用費雪判別分析和典則判別分析得到兩個判別模型，在典則判別分析中，應用兩種方法確定所建模型的最佳分界點，檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。
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