查询词典 cash flow

Cash flow plan is another important activity in cash flow management. It expresses the cash flow forecast and decision in value way so that they could be understood by the persons who will carry it out. It plays a carrying-on role in cash flow management.

现金流量计划是企业现金流量管理的又一重要内容，它要将现金流量预测和决策结果以价值方式，用具体的和现金流量管理人员可以理解的方式详细地表现出来，作为后续管理活动的重要依据，因而它在现金流量管理活动中处于承上启下的地位。

Only when the manager master cash flow in tactics as a kind of necessary technique can he understand the procedure of cash flow, know the actual status of production, management and finance; so that he can make a correct strategy for his enterprise by means of analyzing cash flow table and picking out the problems during the management.

因此，现金流量管理对于中小企业的发展是至关重要的。下载地址1 您需要先登陆，如果您还没有注册，请注册后充值即可下载。

Innovations: The first innovation is that it is targeted on the banking and overcomes incomparability by the disparity of different industries; this thesis analyzes financial condition of listed banks based on free cash flow which overcomes the shortage of operating activity net cash flow and financial indexes based on accrual basis, creating cash flow index early-warning model, binding the result of factor analysis and discriminant analysis to evaluate comprehensively, giving warning limit and judging warning degree based on factor score and discriminant score and reducing misjudgment of single statistical method; Financial early-warning system of listed banks is constructed with cash flow index early-warning system and non-financial index BSC early-warning system.

本文的创新点：仅以银行业为研究对象，克服行业差距带来的不可比性问题；以自由现金流量为基点分析上市银行的财务状况，克服以往学者所采用的经营活动净现金流和以权责发生制为基础的财务指标的不足，创建了现金流指标预警模型；综合因子分析和判别分析两种统计方法，以因子得分和判别得分为尺度设置警限、判断警度，降低单一统计方法的误判性；融合现金流指标预警体系和非财务指标的平衡计分卡预警体系构建了上市银行财务预警体系。

And then the paper analyses the influence of the preference of share financing about the Chinese listed companies. The paper sets up the mode of the debt financing-internal cash flow sensitivity by analyzing Has financing constraints theories. And it selects the listed non-financial companies of Shanghai and Shenzhen stock markets to do the demonstration. Two conclusions can be reached from the empirical study:(1) There is a remarkable negative relativity existing between china's listed companies' debt financing and internal cash flow. As the increase of the internal cash flow, the company's debt will decrease. The sensitivity between the two inclines to strengthen with the lapse of time.

通过对融资约束的理论分析，本文建立了债务融资与内部现金流量敏感性分析模型，并以沪市和深市的非金融类上市公司作为样本进行线性回归分析，得出以下结论：(1)中国上市公司债务融资与内部现金流量之间存在着显著的负相关性，即随着内部现金流量的增加，企业的债务融资额将会减少，且随着时间的推移，二者的敏感性有增强的趋势。

This paper explores shareholder approach, material approach and investment approach to cash flow, and it is concluded as follows: Net present value calculated is equal for shareholder approach and material approach, but for fixed assets investment projects, shareholder approach is far more concise and workable than material approach and provides direct cash flow information with clear and useful economic significance. Investment approach analyzes forecast cash flow for investment projects from a different angle, not only offering additional managerial accounting information, but also testing the properness of and providing theoretical support for shareholder approach and material approach.

通过对股东现金流量法、实体现金流量法和全投资现金流量法模型的研讨，提出如下观点：股东现金流量法与实体现金流量法计算的净现值是相等的，但对寿命期有限的固定资产投资项目，股东现金流量法远比实体现金流量法简洁易懂，便于操作，其提供的现金流量信息直观，经济意义明晰，有用性强；全投资现金流量法从另一个角度进行投资项目的预期现金流量分析，不但能提供补充的管理用会计信息，而且能对股东现金流量法模型的正确性进行验证，互相提供理论上的支持。

Besides, I also find that firms report negative earnings for fiscal year, which have less current and future earnings response coefficient than report positive earnings, and firms report negative cash flows from operating for fiscal year, which have less current cash flow response coefficient than report positive cash flows. Indicating that firms report negative earnings or cash flow, because losses are more transitory and which stock prices less information but which future cash flow response coefficient more than report positive cash flows. Inference of this study because cash flow have substance effect, so when firms have negative cash flows investor more care about it, which have more cash flow response coefficient, and further find while distinguishing the degree of sophisiticated investor, investor the sophisiticated degree proportion is higher. Because they know information of the earnings, firms have more degree of shareholder sophistication for fiscal year, which have more current and future earnings response coefficient than which have less.

此外，本文也发现报导损失之公司，其当期及未来盈余反应系数较报导利润之公司低，以及公司报导营业活动之现金流量为负时其当期营业活动之现金流量反应系数低於报导营业活动之现金流量为正之公司，显示公司报导损失或营业活动之现金流量为负时，因为通常都是暂时性的故其股票报酬的资讯性较低，不过其未来营业活动之现金流量反应系数高於报导营业活动之现金流量为正之公司，本研究推论因为现金流量是有实质的效果，所以当现金流量为负值时投资人应该会比较关注，所以其反应系数较高，而进一步发现当区分投资人之精明程度时，投资人精明程度比重较高，因其会辨识盈余资讯而认为公司进行损益平稳化会增加其资讯内涵，故当期及未来盈余反应系数相较於投资人精明程度较低者高。

The structure of this article is as follows: Firstly, the background of this article is stated in exordia and the question was raised; chapter one stated cash flow management theory and transnational corporations' cash flow management characters; chapter two introduced general cash flow management technical and method; chapter three analysis cash flow management situation of Chinese transnational corporations; chapter four take VW as an example to expatiate company situation and the impact to cash flow management by the organization of the company, the goal of cash flow management and financing strategy, then introduce the cash flow forecast module, at last analysis the experience and disadvantage of VW's cash flow management; Chapter five give some suggestions to Chinese local transnational corporations for cash flow management including: using proper cash flow management technical and establish scientific process, ect.; the last part is the conclusion This article took VW's cash flow management as an example to descried transnational corporation cash flow management theory and practical issues, but some techniques can only be used in some country where can exchange currency freely; it can not be practical in some foreign exchange administration countries including China, such kind of cash flow module still under discussion based on theory.

本文结构如下：首先在绪言部分简述了选题背景，提出了问题；之后，第一章陈述了现金流管理理论和跨国公司现金流管理的特点；第二章评述了国际常见的现金流管理技术和方法；第三章分析了中国跨国公司的现金流管理现状；第四章详细阐述了VW公司现金流管理的实例，包括公司的发展及组织架构设置对现金流管理的影响，公司现金流管理的目标、筹资策略等，重点介绍了VW公司的现金流预测模型，最后分析了VW公司现金流管理的经验和不足；第五章详细阐述了对中国跨国公司现金流管理的建议，包括应用适合的现金流管理技术及建立科学的现金流管理流程等；最后在结论部分对该文做了总结。

The article opines that a systemic cash flow management theory should consist of three parts: basic theory of cash flow management, applied theory of cash flow management and cash flow management theory in special industry or special business. The article tentatively discusses the element issues related to the former two parts in relatively full scale.

本文提出系统的现金流量管理理论体系应由现金流量管理基本理论、现金流量管理应用理论和特殊行业或特殊业务现金流量管理理论三部分组成，并对前两者所涉及的基本问题进行了初步的、较为全面和系统的探讨。

The chapter propounds that cash flow analysis should include the analysis of debt-paying ability, the analysis of continuous yield of cash flow ability and the evaluation of past cash flow management practice.

本章提出现金流量分析应分为偿债能力分析、持续产生现金流量能力分析和对过去现金流量活动的评价三部分，而前两部分的分析应以分析未来现金流量信息为主。

This thesis establishes a comprehensive cash flow analysis model by reclassifying cash flow and makes a thorough revelation of the factors leading to changes in cash flow of listed corporations, thus providing more valuable informations for various users.

本文对现金流量进行了重新分类，建立了现金流量综合分析模型，深入揭示了上市公司现金流量变化的原因，从而为不同信息使用者提供了更有价值的信息。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。