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operating cash flow中文什么意思

發(fā)音:   用"operating cash flow"造句
  • 經(jīng)營性現(xiàn)金流量
  • 營運現(xiàn)金流(量)
  • operating:    adj. 1.運行的;操作的;工作的。 2.關(guān)于業(yè)務(wù)的; ...
  • cash:    n. 〔sing., pl. 〕(印度和中國舊時的)銅錢 ...
  • flow:    vi. 1.流,流動。 2.(血液等)流通,循環(huán)。 3. ...
  • net operating cash flow:    營業(yè)現(xiàn)金凈流量
  • operating cash:    營業(yè)現(xiàn)金
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例句與用法

  1. 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,公司的營業(yè)額達(dá)249億美元,息稅前收益( ebit ) 55億美元,息稅后可營運現(xiàn)金額52億美元。
  2. " 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
    第一章從產(chǎn)品的周期性理論入手,分析產(chǎn)品周期與企業(yè)經(jīng)營性現(xiàn)金流量的關(guān)系,從中論述經(jīng)營性現(xiàn)金流量變動的基本規(guī)律。
  3. 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
    并從我國現(xiàn)行的現(xiàn)金流量表構(gòu)成項目著手,研究了經(jīng)營活動現(xiàn)金流量的可操縱性,給出在對經(jīng)營現(xiàn)金流量進(jìn)行分析時應(yīng)注意的事項和應(yīng)做的調(diào)整,在此基礎(chǔ)上對現(xiàn)金流量進(jìn)行了結(jié)構(gòu)分析、趨勢分析、償債能力分析和收益質(zhì)量分析。
  4. 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
    本文在對現(xiàn)金流量的有關(guān)概念、理論進(jìn)行闡述的基礎(chǔ)上,首先運用對比分析的方法,定性分析與定量分析相結(jié)合,提出企業(yè)經(jīng)管人員應(yīng)以現(xiàn)金流量綜合分析模型為工具,有效分析企業(yè)的現(xiàn)金流量;之后借用管理會計中成本性態(tài)分類的思想,并結(jié)合現(xiàn)金流量表中對現(xiàn)金流量的分類要求,同時考慮到與企業(yè)擬定的現(xiàn)金最佳持有量密切聯(lián)系,提出建立一個預(yù)測未來現(xiàn)金流量的動態(tài)模型;最后,結(jié)合企業(yè)實例,對于如何完善企業(yè)現(xiàn)金流量控制的思路和方法提出若干建議措施。
  5. 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
    通過樣本與控制樣本凈利潤和經(jīng)營活動現(xiàn)金流差異的趨勢分析,發(fā)現(xiàn)3a公司在市盈率反轉(zhuǎn)后表現(xiàn)稍遜于反轉(zhuǎn)前,基本上反映了3a公司進(jìn)行的是投機性的盈余管理行為; 3d公司在市盈率反轉(zhuǎn)后表現(xiàn)優(yōu)于反轉(zhuǎn)前,也說明了3d公司進(jìn)行的是信息發(fā)放性的盈余管理行為。

百科釋義

    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.
    詳細(xì)百科解釋

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