1) accruals and cash flow
应计项与现金流
1.
This paper investigates the accounting conservatism of the financial reports of the listed companies in China by the measuring method of conservatism based on the relation between accruals and cash flows.
本文运用基于应计项与现金流关系的稳健性计量方法对中国上市公司财务报告的稳健性进行了检验。
2) Accruals / Cash Flow relevant Model
应计项目/现金流相关性模型
3) cash flow computing model
现金流计算模型
4) Accounting for Cash Flow Statement
现金流量表会计
1.
International Harmonization of Accounting for Cash Flow Statement with the Internationalization of Accounting;
会计国际化下现金流量表会计的国际协调
5) Cash flow accounting
现金流量会计
1.
Cash flow accounting is a branch of accounting information system, it is based on cash flow , through reporting the present flowed cash or the future flowed cash, it reflects the realistic and potential profits.
现金流量会计是会计信息系统的一个分支，是以现金流量制为基础，通过报告现实已发生的、或预计未来的现金流量来反映企业经济活动现实的或潜在的现金流量效益。
6) accumulative total of net cash flow
累计净现金流量
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