負現金流量 的英文怎麼說

中文拼音 [fùxiànjīnliúliáng]
負現金流量 英文
negative cash flow
  • 負 : Ⅰ名詞1 （負擔） burden; load 2 （虧損） loss 3 （失敗） defeat Ⅱ動詞1 [書面語] （背） carry on th...
  • 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...
  • 量 : 量動1. （度量） measure 2. （估量） estimate; size up
  • 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...
  • 流量 : rate of flow; flow; runoff; discharge; throughput; （flow） rate; quantity （of flow）; flux
  1. 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。
  2. 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） 。
  3. 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。
  4. 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。
  5. 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。
  6. This article expresses the principle of internal financial analysis report. this article researches object of internal financial analysis report, such as cash flux, budget, assets, obligation and so on

    摘要闡述了當前高等學校內部財務分析報告的原則，著重研究了高等學校內部財務分析報告的對象，從現金流量、預算執行情況、資產和負債等方面對內部財務分析報告進行了探討。
  7. 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。
  8. Banks find that the collateral which they are holding against loans is depreciating. businesses find that real assets are worth less and cash flow may be slowing, but debts remain the same even though the interest cost of serving them may fall

    業主發覺他們成為負資產一族，銀行發覺貸款抵押品不斷貶值，企業發覺有形資產價值下降現金流量放慢，但負債則沒有變動即使利息成本可能有所減少。
  9. 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。
  10. The text use the reference of the foreign country ' s financial evaluation theory, discuss four methods of the evaluation, and discuss the advantage and disadvantages of the methods one by one. understand the meanings of the corporation value and maximize it, understand the significance of the maximize the value of corporation which use as the financial aim, and use it to the financial decision - making

    本文通過借鑒國外財務估價理論，初步探討了企業價值評估的四種方法? ?以資產負債表為基礎的賬面價值估價法、比較估價法、加總公司發行在外的各種證券的市場價值評估法、折現現金流量估價法，並分別討論其適用性和局限性，真正理解企業價值及其最大化的含義，明確了企業價值最大化作為財務目標函數的學科意義，並運用到企業的財務決策中去。
  11. Negative net cash flow

    負凈現金流量
  12. Negative cash flow

    負現金流量
  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. 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。
  15. Where the purchaser is required to bear a liability ( such as environment resumption liability, etc. ) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group

    資產組在處置時如要求購買者承擔一項負債（如環境恢復負債等） 、該負債金額已經確認並計入相關資產賬面價值，而且企業只能取得包括上述資產和負債在內的單一公允價值減去處置費用后的凈額的，為了比較資產組的賬面價值和可收回金額，在確定資產組的賬面價值及其預計未來現金流量的現值時，應當將已確認的負債金額從中扣除。
  16. Article 14 an enterprise may designate all of the cash flows of a financial asset or financial liability as a hedged item

    第十四條企業可以將金融資產或金融負債現金流量的全部指定為被套期項目。
  17. Financial assets and liabilities which are traded in an active market are valued in the accounts at market value at the balance sheet date. fixed deposits, certificates of deposit, interest - bearing fiscal reserves account, placements by other statutory bodies and other borrowings are valued according to a price matrix of discounted cash flows using year end interest rates for discounting

    在活躍?場買賣的金融資產及負債均在資產負債表日期以?值入帳。定期存款、存款證、有息財政儲備帳項、其他法定組織的存款及其他借貸均已按照貼現現金流量的價格矩陣估值，並按年終利率進行貼現。
  18. 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。
  19. Be responsible for cash flow control

    負責現金流量管理。
  20. The second part is an overview of the literature, mainly focus on the definition and the measurement of diversification, and review the empirical literature of diversification. there are many methods to define the diversification, two of them are cross - sectional. they are two streams of research literature, industrial organization economic and strategic management

    本文通過實證分析，驗證了在我國製造業中，企業規模、企業年齡和資產利潤率與多角化經營存在顯著的正相關關系;現金流量與多角化經營存在正相關關系;負債凈值比率與多角化經營之間不存在相關性。
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