- 经营性现金流量
- 营运现金流（量）
- operating: adj. 1.运行的；操作的；工作的。 2.关于业务的； ...
- cash: n. 〔sing., pl. 〕(印度和中国旧时的)铜钱 ...
- flow: vi. 1.流，流动。 2.(血液等)流通，循环。 3. ...
- net operating cash flow: 营业现金净流量
- operating cash: 营业现金
下载手机词典可随时随地查词查翻译
operating cash flow中文什么意思
- 经营性现金流量
- 营运现金流（量）
下载手机词典可随时随地查词查翻译
例句与用法
- In 2004 , we generated turnover of us $ 24 . 9 billion , earnings before interest and tax ( ebit ) of us $ 5 . 5 billion and operating cash flow after interest and tax of us $ 5 . 2 billion
2004年，公司的营业额达249亿美元，息税前收益（ ebit ） 55亿美元，息税后可营运现金额52亿美元。 - " product cycle " comprises two meaning of " life cycle of product " and " producing cycle of product " . product cycle influence the operating cash flow of the enterprises
第一章从产品的周期性理论入手，分析产品周期与企业经营性现金流量的关系，从中论述经营性现金流量变动的基本规律。 - First of all , introduces the meaning of analysis of cash flows , discusses the factors that can influence the operating cash flows from manipulating the relevant items , giving corresponding adjust methods . finally , apply the cash flows analysis to structure , trend , and the ability of repaying debt , the quality of earnings . chapter six consists of four portions
并从我国现行的现金流量表构成项目着手，研究了经营活动现金流量的可操纵性，给出在对经营现金流量进行分析时应注意的事项和应做的调整，在此基础上对现金流量进行了结构分析、趋势分析、偿债能力分析和收益质量分析。 - 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
本文在对现金流量的有关概念、理论进行阐述的基础上，首先运用对比分析的方法，定性分析与定量分析相结合，提出企业经管人员应以现金流量综合分析模型为工具，有效分析企业的现金流量；之后借用管理会计中成本性态分类的思想，并结合现金流量表中对现金流量的分类要求，同时考虑到与企业拟定的现金最佳持有量密切联系，提出建立一个预测未来现金流量的动态模型；最后，结合企业实例，对于如何完善企业现金流量控制的思路和方法提出若干建议措施。 - This paper also analyzes the fore - and - aft behaviors of earnings and rising ability about different chinese listed companies with reverse change in p / e ratio . through analyzing the net profit and operating cash flow variation trend of sample and control sample companies , this paper finds that the performance of the company with 3a after the reverse change in p / e ratio
通过样本与控制样本净利润和经营活动现金流差异的趋势分析,发现3a公司在市盈率反转后表现稍逊于反转前,基本上反映了3a公司进行的是投机性的盈余管理行为; 3d公司在市盈率反转后表现优于反转前,也说明了3d公司进行的是信息发放性的盈余管理行为。
百科释义
In financial accounting, operating cash flow (OCF), cash flow provided by operations or cash flow from operating activities (CFO), refers to the amount of cash a company generates from the revenues it brings in, excluding costs associated with long-term investment on capital items or investment in securities.Ross, Stephen, Randolf Westerfield and Bradford Jordan Fundamentals of Corporate Finance The International Financial Reporting Standards defines operating cash flow as cash generated from operations less taxation and interest paid, investment income received and less dividends paid gives rise to operating cash flows.
详细百科解释