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cash item
相关语句
  现金项目
     The cash flow statements displays the detailed changing process of a cash item in the balance sheet from its initial period to the final period by means of reflecting cash inflow, cash outflow and changes of net cash flows in some activities of operating, investment and financing during a certain accountancy period.
     现金流量表反映出一个企业在某个会计期间内经营活动、投资活动、筹资活动所产生的现金流入、现金流出和现金变动净额,体现了资产负债表现金项目从期初到期末的具体变化过程。
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  相似匹配句对
     E-Cash Technology
     电子现金技术
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     CASH MANAGEMENT
     现金管理
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     item D calcification in the mass;
     项目D肿块内见钙化点;
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     Summary of Construction Item
     浅谈建设项目后评价
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This paper attempts to introduce cash flows table from operating activities using the direct method.Its information about cash flows from operating activities may be obtained either:(1)from the accounting records of the enterprise;or (2)by adjusting sales,costs of sales and other items on the income statement for:①change in inventories and operating receivables and payables;②depreciation of fixed assets,amortization of intangible assets and other non-cash items;③other items for...

This paper attempts to introduce cash flows table from operating activities using the direct method.Its information about cash flows from operating activities may be obtained either:(1)from the accounting records of the enterprise;or (2)by adjusting sales,costs of sales and other items on the income statement for:①change in inventories and operating receivables and payables;②depreciation of fixed assets,amortization of intangible assets and other non-cash items;③other items for which the cash effects are investing or financing cash flows.

采用直接法报告经营活动现金流量 ,通过以下途径之一取得 :(1 )企业的会计记录 ;(2 )根据以下项目对利润表中的产品销售收入、产品销售成本以及其他项目进行调整 :①本期存货及经营性应收和应付项目的变动 ;②固定资产折旧、无形资产摊销等其他非现金项目 ;③其现金影响属于投资或筹资活动现金流量的其他项目

The cash flow statements displays the detailed changing process of a cash item in the balance sheet from its initial period to the final period by means of reflecting cash inflow, cash outflow and changes of net cash flows in some activities of operating, investment and financing during a certain accountancy period. Analyzing the relationship between cash flows in operating activities and the net profit of the company will be helpful in evaluating the quality of enterprise profits....

The cash flow statements displays the detailed changing process of a cash item in the balance sheet from its initial period to the final period by means of reflecting cash inflow, cash outflow and changes of net cash flows in some activities of operating, investment and financing during a certain accountancy period. Analyzing the relationship between cash flows in operating activities and the net profit of the company will be helpful in evaluating the quality of enterprise profits. The cash flow statements will aid the rational prediction and evaluation of the potential capability of payment and compensate for debt of a company. In addition, the cash flow statements may show the capability of producing net cash flows and display clearly the property fluidity and the financial affairs situation.

现金流量表反映出一个企业在某个会计期间内经营活动、投资活动、筹资活动所产生的现金流入、现金流出和现金变动净额,体现了资产负债表现金项目从期初到期末的具体变化过程。分析经营活动的现金和企业净收益的关系,有利于正确评价企业收益的质量;现金流量表帮助报表使用者合理估计和预测企业未来的支付能力和偿债能力,评价企业未来的财务弹性。现金流量表可清楚反映出企业创造净现金流量的能力,更为清晰地揭示企业资产的流动性和财务状况。

 
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