cash flow accounting 中文意思是什麼

cash flow accounting 解釋
現金流量法會計
  • 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...
  • flow : vi 1 流，流動。2 （血液等）流通，循環。3 流過；川流不息；（時間）飛逝；（言語等）流暢。4 （衣服、...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. This paper includess parts : the first part is research and consider of the basic theory of accounting of cash flow statement, we can studies many unclear and variance problems of sfas no. 95 from the perspective of enterprise financial angle, mainly studies the comparison of trisection method between financial literature and sfas no. 95, evaluate the trisection method of sfas no. 95, deal the non - cash transaction, installment buy and sale problem about work shop asset, unclear information reveal, third party financial transaction, consider and improve cash flow statement standard from 6 aspects

    本文總體上分為五部分：第一部分，美國現金流量表準則的研究及思考。從理財文獻中和sfasno . 95下「三分法」的比較、對sfasno . 95 「三分法」的評價、非現金交易的處理、廠房資產分期付款購買和分期收款銷售問題、不清楚的披露要求、第三方籌資交易問題等六個方面論述了美國sfasno . 95若干不一致性和模糊性。
  2. In the final part, from the company strategy viewpoint the further discussions have made to indicate the importance of better understanding and management of information from cash flow statement an alysis. in author ' s opinion, a good understanding and management of information from the cash flow statement analysis make it possible for a company to better use and manage the cash resource, improve the conventional accounting report analysis system and prevent the false accounting information in order to achieve an effective and successful management in the company ' s operating, accounting and long term strategy

    筆者認為，通過對現金流量表的深入透徹的理論分析和實證研究，能夠全面了解和掌握作為企業經營活動血液的現金的來源和運用狀況，把企業的經營狀況、財務狀況、戰略管理狀況同企業的現金流量緊密的聯系起來，同時對于完善傳統的財務報表分析體系，防止會計信息失真以及充分發揮現金流量管理在企業管理中的重要作用都有積極意義。
  3. 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。
  4. This dissertation presents approaches to analyze the cash flow position, the financial position and strategy management of a company through the information from its cash flow statement. it has also shown how to establish a new cash flow analysis model, in both theory and practice, of a company by combining with the conventional accounting analysis results and other relevant company ' s information

    本文主要探討利用現金流量表的信息來分析企業現金流量狀況、財務狀況及企業戰略管理情況，並結合企業其他報表等相關資料及傳統的財務分析成果，從理論和實踐上力圖構建新的企業現金流量表分析模式。
  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. 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。
  7. Securitization is popularly utilized in the international capital market recent years. it can magically change certain future cash flow, especially receivables in the aspect of accounting, into tangible and present cashes, which is the utmost purpose of capital : profit orientation, namely, the more frequently the capitals are utilized, the more profit it might bring

    資產證券化是近幾十年來國際金融市場上的寵兒，能夠將未來的現金流及時轉化為現實的資金流，促使資金能夠得到充分的利用，而這正是資本利益最大化的理想方式：用少量的資金通過反復的高效運用實現利益最大化。
  8. 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。
  9. This research includes saspects, namely the basic theory of accounting of cash flow statement, construct index system of cash flow statement, analysis the cash flow statement, empirical analysis about integration situation of cash flow statement of listed companies

    研究工作主要從五個方面展開：美國財務會計準則第95號? ?現金流量表的研究及思考；對我國現金流量表準則的思考與改進；構建現金流量分析指標體系；現金流量分析；上市公司現金流量總體狀況實證分析。
  10. Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field. under the market economic condition, based on historical cost principle, the current accounting should use the following methods, equity - method, the method of cost or market prices are getting lower, lower, mothod of cost or net realizable value of gething lower and lower, and future discounted cash - flow model etc, in order to solve the new problems which will happen in the future

    文摘:指出了我國會計界過去常用的歷史成本計量方法的不足之處，提出了在市場經濟條件下，現代會計應採用以歷史成本計量為主的多種計量方法的計量體系，其中包括：公允價值計價法、成本與市價孰低法、成本與可變現凈值孰低法、未來現金流量貼現值計價法等，才能合理解決新出現的有關計量的問題。
  11. Accounting criterion in cash flow statement

    現金流量表的會計規范中相關問題研究
  12. " 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。
  13. Assist local management in preparation of budgets ; assess other departments ' accounting and control needs ; provide guidance / training and reinforce company policies and country requirements ; prepare monthly cash flow forecasts

    協助當地管理層準備預算；評估其它部門會計和控制需求；提供指導/培訓和補充公司政策和國家要求；準備每個月現金流轉預測。
  14. Try to discuss connection with accrual basis and cash flow basis of accounting

    試論現金流量會計與權責發生制會計的關系
  15. Strategic management accounting is a fiscal information systems, it affords and analyse data that strategic management needs, it " s emphases consist of cost, price, operation, market share, cash flow and requirement of resource, which reflect relatively level and change trend of fiscal information

    戰略管理會計是一個提供和分析企業戰略管理所需數據的會計信息系統，著重提供成本、價格、業務量、市場份額、現金流量以及資源需求等方面的相對水平和變化趨勢的會計信息。
  16. A cash flow statement is an accounting statement that reflects the condition of cash receipts and cash disbursements of an enterprise during a cerlain accounting period

    現金流量表是反映企業一定會計期間現金收支情況的會計報表。
  17. A cash flow statement is an accounting statement that reflects the condition of cash receipts and cash disbursements of an enterprise during a certain accounting period

    現金流量表是反映在一定會計期間現金收入和支出情況的會計報表。
  18. Given that figures for a particular period can only be available and accounted for after the expiry of that period, there will necessarily be discrepancies between figures prepared on the basis of accrual accounting and of cash flow accounting

    由於每個特定時期的帳項必須在期末過后才可計出及入帳，以應計制及現金流量制會計方法編制的數字一定會有出入。
  19. The innovations of the thesis are mainly as follows : firstly, it builds up the system of cash flow management and stresses that the environment of cash flow management is the beginning of research. and it discusses the relationship between cash flow management and cash flow accounting

    從全文看，本論文的主要創新之處在於： 1 、構建了現金流量管理基本理論框架，提出了現金流量管理環境是現金流量管理理論研究的起點，並論述了現金流量管理與現金流動會計之間的關系。
  20. On the basic of brief introduction of some concerning concept and theory of cash flow, this article first by using methods of contrast analysis and combining qualitative analysis and quantitative analysis to put forward the idea that the management staff should use the model of total cash flow analysis as a tool to effectively analyze cash flow, then with borrowing the idea of cost quality classify in managing accounting theory to bring forward a dynamic model for forecast of future cash flow. meanwhile it tables several proposals and measure on how to improve managing concept and system of operating cash flow control

    本文在對現金流量的有關概念、理論進行闡述的基礎上，首先運用對比分析的方法，定性分析與定量分析相結合，提出企業經管人員應以現金流量綜合分析模型為工具，有效分析企業的現金流量；之後借用管理會計中成本性態分類的思想，並結合現金流量表中對現金流量的分類要求，同時考慮到與企業擬定的現金最佳持有量密切聯系，提出建立一個預測未來現金流量的動態模型；最後，結合企業實例，對于如何完善企業現金流量控制的思路和方法提出若干建議措施。
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