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(一)现金流动基础的含义所谓现金流动基础,是指在报告主体企业效益时以现实发生的或预期可能发生的现金流入或现金流出为标准。依据现金流动基础所报告的最终现金流动称为现金流动效益。如果某一既定期间的现金流入量大于现金流出量,则所报告的现金流动效益是正效益,也可
(I) The meaning of cash flow basis The so-called cash flow basis refers to the actual or expected cash inflow or cash outflow as the standard when reporting the main enterprise benefit. The final cash flow reported based on the cash flow basis is called cash flow efficiency. If the cash inflow for a given period is greater than the cash outflow, the reported cash flow benefits are positive benefits,