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- II. Twelve Month Cash Flow Statement. 十二月现金流表。
- Classify operating, investing, and financing activities in a cash flow statement. 分类现金流量表的经营性，投资性，融资性经济业务。
- An enterprise may also prepare a cash flow statement to reflect the changes in its financial position. 企业也可以编制现金流量表,反映财务状况的变动情况。
- To calculate FCF, make a beeline for the company's cash flow statement and balance sheet. 计算FCF, 做一条最短之路为公司的现金流动声明和资产负债表。
- The cash flow statement contains information about the inflows and outflows from financing, investing and operating activities. 现金流程表包含关于融资、投资和运作活动流入和流出的资讯。
- The effect of a change in exchange rate on cash shall, as an adjustment item, separately presented in the cash flow statement. 汇率变动对现金的影响额应当作为调节项目,在现金流量表中单独列报。
- However, it remains, to be tested empirically whether there are decision usefulness differences among cash flow statement, balance sheet and income statement. 但是现金流量表、资产负债表和利润表的决策有用性是否毒在差异，还缺乏经验证据。
- Abstract] cash flow statement in our country is still in its infancy, many issues are still being explored, it is important to study the significance. 现金流量表在我国尚处于起步阶段，许多问题仍在探索之中，因此有重要的研究意义。
- By employing criterial research, this paper tentatively studies the theory and the empiric example of cash flow statement. 本文综合运用规范研究和实证研究方法，对现金流量表进行了尝试性的理论研究和案例分析。
- The second part is evolvment of the cash flow statement . mainly introduce fremdness and homeland evolvement of the cash flow statement. 第二部分，现金流量表的演变。主要从两方面来加以论述：国外现金流量表的演变；
- 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. 现金流量表是反映企业一定会计期间现金收支情况的会计报表。
- The consolidated cash flow statement shall include the cash flow of the parties to the combination from the beginning of the current period to the combining date. 合并现金流量表应当包括参与合并各方自合并当期期初至合并日的现金流量。
- Article 47 A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period. 第四十七条现金流量表是指反映企业在一定会计期间的现金和现金等价物流入和流出的会计报表。
- The translation of foreign currency in the cash flow statement shall be subject to the Accounting Standards for Business Enterprises No. 31- Cash Flow Statement. （三）现金流量表中的外币折算，适用《企业会计准则第31号--现金流量表》。
- 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. 现金流量表是反映在一定会计期间现金收入和支出情况的会计报表。
- Cash Flow Statement A detailed document showing all company income and expenses. Where income exceeds expenditure, the company has a positive cash flow. 现金流量表显示公司所有收入和费用地详细文件。如果收入超出费用，说明公司现金流量有盈余。
- Cash flow statement can demonstrater a company's capability of acquiring cash and cash equivalent, based on which we can predict the prospective cash flow of the company. 三是通过分析现金流量表，可以了解和评价公司获取现金和现金等价物的能力，并据以预测公司未来现金流量。
- AbstractThe direct method and indirect method are the ones which affirm and caculate cash flow to the business activities. They are also the focal points for preparing cash flow statement. 直接法和间接法是确认和计量经营活动现金流量的两种方法，也是编制现金流量表的关键。
- Accounting statements shall at least comprise a balance sheet, an income statement and a cash flow statement. 会计报表至少应当包括资产负债表、利润表、现金流量表等报表。
- Article 2 The term “cash flow statement” refers to a statement which reflects the inflows and outflows of cash and cash equivalents of an enterprise in a certain accounting period. 第二条现金流量表，是指反映企业在一定会计期间现金和现金等价物流入和流出的报表。
