1) cash flow constrain
现金流限制
2) cash flow basis
现金流量制
3) cash flow system
现金流动制
1.
The paper makes comparative analysis from seven aspects and expounds the necessity of the substitution of cash flow system for accrual system.
随着世界经济局势的变化 ,会计环境也发生了深刻的变化 ,目前企业会计核算通行的权责发生制的缺陷日益显现出来 ,理论界提出了现金流动制。
2.
Objectively the inefficient accounting theory requires the downright model revolution which includes following items:accountants confirm that cash flow system and power and responsibility system are applied as the double foundation;fair and equitable value is considered as the dominant in accounting measurement;a variety of measurement property co-exist and better ones are mos.
主要包括 :会计确认采用现金流动制与权责发生制相结合的双重基础 ,会计计量以公允价值为主导 ,多种计量属性并存择优 ,会计记录采用以三式簿记为主体的多式簿记 ,会计呈报内容趋向多元化 ,并实施实时呈报系统。
4) cash flow control
现金流量控制
1.
This paper analyzes on the problems existing in enterprise s cash flow control,and advances some corresponding countermeasures for solving these problems.
分析了企业现金流量控制中存在的问题,提出了解决问题的相应对策。
5) Cash Flow Internal Control Management
现金流控制管理
补充资料:股价与现金流比率
股价与现金流比率 Price To Cash Flow Ratio
定义:
衡量市场对公司未来财务健全状况期望的指标。
计算方法:
每股股价
‾‾‾‾‾‾‾‾
每股现金流