現金流動能力 的英文怎麼說
中文拼音 [xiànjīnliúdòngnénglì]
現金流動能力
英文
cash-flow ability- 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...
- 能 : 能名詞(姓氏) a surname
- 力 : Ⅰ名1 (力量; 能力) power; strength; ability; capacity 2 [物理學] (改變物體運動狀態的作用) forc...
- 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
- 能力 : ability; capacity; capability
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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。The total investment of the it em is 19. 80 million yuan the investment of the second stage will be 200 million with its fixed capital of 13. 70 million yuan, circulating capital of 6. 1 million yuan. it will have the annual productive capic ity of 10, 000 sets after the item put into action, and the income sales will be 40 million yuan. its profit and tax will reach 14. 43 million yuan, with taxation of and additional taxation 4. 24 million yuan
並通過國家級科技成果鑒定, 2000年通過了省級立項和科研論證,設計工作基本完成,項目總投資1980萬元二期擴大投資2億元其中固定資產1370萬元,流動資金610萬元,項目實施后,形成年產1萬套的生產能力,實現銷售收入4000萬元,利潤總額1443萬元,稅金及附加424萬元。And we come to the following conclusions : ( 1 ) looked from the returns ratio target that, all funds achievement are better than the market datum combination ’ s in the sample time, but the funds overall achievement is inferior to interest rate ; ( 2 ) after the modification of the risk factor, our mutual funds outguess the market ; ( 3 ) there is not enough evidence that indicate that chinese security investment funds have choosing ability in the market opportunity and choosing ability in the security. ( 4 ) the achievement in the past of the fund can not represent market manifestation in the future of the fund. this article innovation mainly has following several aspects : ( 1 ) have established the overall target of a appraisal fund achievement and gone on the real example to analyze with the mathematics model, having solved the inconsistency problem of appraising the result of many kinds of
在此背景下,本文希望通過借鑒國外對基金業績評價方面的經驗,結合我國的國情嘗試盡可能真實的、多角度分析我國證券投資基金在不同市場時期的業績特點,如投資基金的回報及其承擔的風險,基金經理的擇時能力和選股能力究竟怎樣,基金業績是否具有持續性等等,為基金投資者、監管者、基金管理公司以及基金的發展提供一些參考,以引導社會資源更多地流向擁有理性投資理念、資產管理能力出色的基金管理公司,實現資源的優化配置,進而推動市場投資理念走向成熟。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) 。At the part of empirical study, this paper chooses 124 a - stock listed companies from stock exchange of shanghai and shenzhen as research samples, makes use of the step method to filter the 13 possible variables ( including 3 debt - paying ability indexes, 3 operating ability indexes, 4 profitability indexes and 3 cash flow indexes ) in analysis and finally sets up discrimimant models by fisher discrimimant rules with the samples " financial data. then this paper validates the stability of these models using the self - validation and cross - validation before analyzing the prediction ability of these models with outside - validation
實證研究部分主要以我國深、滬兩市124家上市公司為研究樣本,採用上市公司1998年至2001年的實際財務數據,運用逐步判別分析方法對擬進入模型的13個變量(包括3個償債能力指標、 3個經營能力指標、 4個獲利能力指標及3個現金流量指標)進行篩選,並根據fisher判別準則建立判別模型,在運用自身驗證法與互動式驗證法對模型的穩定性加以驗證后,運用外部數據驗證法對模型的預測能力進行了分析。Our company is professional produce sporting goods, produce worker 300 in our company, register capital three millions, produce one - hundred thousands sets in one month ; professional produce in - line skate protector, skateboarding protector and u skateboarding protector, deng mountain sporting protector and industry protect, related sport protective product, about kneepad, elbowpad, wrist guard, helmet and hat mainly, as well as the motor clothing of offroad vehicle, protect the products such as, use nylon pe of eva in protect
本公司是專業生產運動護具及運動用品之公司,現有生產人員300人,注冊資金300萬,月生產能力10萬套主要生產直排輪溜冰滑板u臺運動蹬山工業等所用的運動保護裝置,含eva尼pe等材質護膝護肘護腕頭盔帽子,以及機車越野車衣護具健身砂包袋健身墊系列等產品,有專業的設計研發能力,配合完善之管理制度以及流水線生產作業模式從而確保品質交期的達成所生產之產品符合相關的安全測試標準,本公司兼具有內銷及外銷,有出口到歐洲美洲等多個國家並可承接客人之樣品開發打樣,亦可根據客人的需要來料加工生產During the temperature fields, the results indicate that the processing parameters such as the extrusion velocity, casting temperature, perform preheating temperature, die preheating temperature and so on are important for the temperature fields besides the dwell time. they are must be in concordance each other to the deforming zone is in the quasi - solid state, and the stable semi - solid extrusion is implemented. during the deforming fields, the hyperbolic sine thermo - rigid - viscoplastic fem model is selected according to the forming feature of the process, and the variations of the stress - strain fields are studied
在溫度場的模擬中,模擬結果表明,保壓時間是影響製件成形質量的關鍵因素之一,擠壓速度、液態金屬澆注溫度、預制體預熱溫度和模具預熱溫度等工藝參數對溫度場的影響也很大,需進行參數之間的協調,只有當變形區內部始終維持準固態時,才能實現穩定的液-固擠壓成形過程;在變形場的模擬中,根據液態浸滲擠壓的成形特徵,選用了雙曲正弦剛-粘塑性有限元計算模型,研究了變形過程中應力應變場的變化規律,研究了模角對變形和金屬流動的影響及變形力的變化過程和其影響因素。According to the mis configuration and flows, dfmis - 1 software system has been programmed which is composed of inventory management subsystem, purchasing management subsystem and manufacturing schedule management subsystem. through studying deeply manufacturing schedule management, we find a way to make mrpii and jit be jointed together into manufacturing schedule and monitoring block. the study discusses especially how to make certain the producing period of all of component during dynamic manufacturing with methods of jit and " electronic bulletin ", how to get true capability of implementing plans in all working procedure section, and how to empower monitoring manufacturing in order to avoiding break between working procedure sections
其中一項就是設計並實施了整個公司的網路綜合布線和計算機系統的配置;第二項是根據公司最急需的功能,從「信息流」 、 「物流」和「資金流」的角度,提出了相適應的mis結構和流程,據此開發出具有庫存、采購和生產計劃管理功能的dfmis - 1軟體系統,並對其中的生產計劃管理模塊進行了較深入的研究,實現了mrpii和jit在生產計劃、生產監督上的結合和應用,特別對利用jit及其「電子看板」在生產動態中確定零部件的生產周期、獲得各工序段實際執行計劃的能力,以及在加強生產監督、避免各工序之間的脫節上做了進一步的探討。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。Allowing for freer access to day end liquidity through the use of exchange fund paper which is fully backed by foreign currency reserves will make hong kong s monetary system less susceptible to manipulation and dampen excessive interest rate volatility without departing from the discipline of the currency board arrangement
由於外匯基金債券票據有外匯儲備提供十足支持,所以讓持牌銀行可以更多利用這些債券票據經貼現窗以回購協議形式取得日終流動資金,可以在沒有偏離貨幣發行局的運作原則下,減低投機者操控市場的能力,以及遏止利率過度波動的情況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。First of all, introduces the meaning of analysis of cash flows, discusses the factors that can influence the operating cash flows from manipulating the relevant items, giving corresponding adjust methods. finally, apply the cash flows analysis to structure, trend, and the ability of repaying debt, the quality of earnings. chapter six consists of four portions
並從我國現行的現金流量表構成項目著手,研究了經營活動現金流量的可操縱性,給出在對經營現金流量進行分析時應注意的事項和應做的調整,在此基礎上對現金流量進行了結構分析、趨勢分析、償債能力分析和收益質量分析。We can draw these conclusions through the analysis in the article : ( 1 ) the conflict between profitability and liquidity is the root of open - end funds liquidity risk ( 2 ) the security market in china is still developing with lots of speculators ( 3 ) the continious and stable development of security market is the precondition of open - end fund. most of open - end funds are in the type of stock, whose performance depends on stock market ( 4 ) so far, the merchanics in terms of block trade, processing trade, as well as derivatives of short sales and risk - hedging is still in progress, which restrict fund managers ' competence to control risk and increase their stress in dealing with liquidity risk
( 3 )證券市場持續穩定地發展是開放式基金得以長足發展的保障。現有的開放式基金絕大多數是股票型基金,其業績依賴于股市向好,進而影響投資者是否持有基金的抉擇。 ( 4 )目前我國證券市場在關于大宗交易、程序化交易、做空機制和規避風險的金融工具等方面的制度尚不健全,制約了基金管理人控制風險的能力,也加大了其面對流動性風險的壓力。For example, the separate market theory and the income - risk theory can not make clear the problem of fund discounts. correspondingly, the achievement theory and illiquidity of assets theory only can explain the fund discounts partly. it founds that investor sentiment theory build on behavioral finance appears to be the driving force of the dynamic fund discounts
通過各種直接和間接的統計檢驗,我們發現傳統的一些國內外對封閉式基金折價問題的闡釋,有的根本不能解釋我國封閉式基金的折價問題(如市場分割理論、收益風險對應理論) ,有的則只能起到部分的解釋作用(如業績理論、資產流動性理論) ,而建立在行為金融學基礎之上的投資者情緒理論相對來說有較強的解釋力。According to the analysis of cash flows structure, enterprise ability to pay debt, liquidity, ability to obtain cash, earning quality and enterprise ability to develop, investors can know the liquidity of enterprise assets, judge enterprise financial position, predict enterprise future cash flows and invest rationally with the help of cash flows report
通過對現金流量的結構、企業的償債能力、支付能力、獲取現金的能力、收益質量、企業發展能力等方面各主要指標的分析,可以了解企業資產的流動性,判斷和正確評價企業的財務狀況,預測企業未來的現金流量,幫助投資者進行正確的理性投資。Management decision is the main problem of the enterprise administration, while financial decision is the most important part of management. the object of finance decision is gathering and using funds to maximize company ? s value with the best of capital construction, minimum of financial risk and maximum earnings. asset assessment in business enterprise bases on financial analysis, which assesses to the total value of company ? s assess
本文主要運用比較分析法、趨勢分析法、比率分析法和杜邦分析法等基本財務分析方法以及資本資產定價模型和現金流量折現的方法,詳細分析了康佳集團的財務狀況,並對其整體進行價值評估和確定,透視其存在的主要問題,如抵禦市場風險能力較弱、效益大幅度波動。It is expected that the revised liquidity regime will place more supervisory focus on ais liquidity risk management systems and controls, including their ability to conduct cash flow management and scenario analysis
預期經修訂的流動資金制度將會更集中監管認可機構的流動資金風險管理制度及監控措施,其中包括進行現金流量管理及情況分析的能力。The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets, slower short - term liquidity, have lower ratio of days " sales in receivables, adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have. beside non - fraud companies, fraud companies are easier to receive non - standard unqualified auditing opinion
實證結果顯示:舞弊公司與非舞弊公司相比有更高的負債比率、其他應收款占流動資產的比重,更差的短期償債能力,更低的應收賬款周轉率、調整后每股現金和股權集中度,也更容易被注冊會計師出具非標準無保留審計意見。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。The central tenet of the bhp billiton business model is that its diversified portfolio of high quality assets provides more stable cash flows and greater capacity to drive growth than the traditional resource cyclicals
必和必拓經營模式的中心原則是提供優質多樣的資產組合,以確保比傳統資源循環更平穩的現金流轉和更高的生產能力來驅動增長。分享友人