The concept by which some purchases of goods or services are recorded as assets because their costs are expected to be recovered in the form of cash inflows ( or reduced cash outflows ) in future period 一些购买的货物或者接受的劳务服务以资产的概念来记录，他们的费用预计在将来的时期被以现金流入(或者降低现金流出)的形式追回。
The deal calls for chrysler to retain obligations for pensions and healthcare costs and will result in a net cash outflow of 0 . 5 billion euros for daimlerchrysler ， the world " " s fifth - biggest carmaker said in a statement 全球第五大汽车制造商戴-克集团在声明中说，根据协议，克莱斯勒将保留员工退休金和医疗开支的义务，该协议也意味着戴-克将面临5亿欧元的现金流出净额。
The amount of future cash outflow that may result from the recombination shall be estimated according to the expected amount of liabilities incurred due to the recombination as described in the accounting standard for business enterprises - contingencies 因重组所导致的估计未来现金流出数应当根据《企业会计准则第13号或有事项》所确认的因重组所发生的预计负债金额进行估计。
Generally , the expenses that can be saved in the recombination and other benefits that could be brought about by the recombination shall be estimated on the basis of the latest financial budget or forecast data as approved by the management of the enterprise 因重组所导致的估计未来现金流出数应当根据《企业会计准则第13号或有事项》所确认的因重组所发生的预计负债金额进行估计。
The cash flow likes the blood of company . life insurance company , whose process of cash flow is different from general company , runs by cash as the carrier , and the cash flow inflow the life insurance company after outflow 寿险公司是以现金为载体进行经营的,寿险业的现金流转过程与实业公司不同,通常是先有现金流入,然后才有现金的流出,并且寿险公司的现金流出时间和金额具有不确定性。
Selling on credit can bring the corporations a mass of revenue in their financial statements , while the accounts receivable are not necessarily the real value . meanwhile the accounts receivable are not only engrossing lots of mobility capital , but also let a lot of cash flow out of the corporations and enlarge the difficulty of cash flowing . it will make the corporations into distress if this condition continues 企业采取赊销的销售方式,虽然在账面上能够形成大量的收入,但是,这些应收账款实际上能够收回的金额由于企业内外部的各种原因要大打折扣,应收账款不仅占用了大量的流动资金,而且增加了企业的现金流出,加剧了企业周转资金不足的困难,长此以往,甚至会使企业陷入困境。
Participating product ’ s cash flow running very complexly , because of the uncertainty of insurance payment 、 the quality of hypo - investment product 、 the change of running efficiency and environment of life insurance company , the cash flow of participating life policy deserves adequate recognition . management participating product ’ s cash flow risk of life insurance company becomes an important part of the management of this product 分红产品的现金流运动具有复杂性,由于保单红利的存在保险给付等现金流出具有很大的不确定性,而分红保单的准投资性决定了分红产品现金流的利率敏感性,寿险公司的经营业绩和经营环境的改变也会对分红产品的现金流产生影响,因此,分红产品的现金
Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation , and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis , the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study , and created a restructure method to counter their financial cashflow statement , financial cashflow statement on equity capital , and statement of financial cashflow on a specific investors " investment . restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue , vat should not be listed as a decrease to calculate earnings ; working capital , vat , and loan principal should not be listed as cash outflow 基于正确分析现金流量是投资项目可行性研究财务评价的前提，投资项目财务评价现金流量表是收付实现制下的利润表的思想，本文针对《投资项目可行性研究指南(试用版) 》和《投资项目可行性研究报告编写范例》中可研财务评价存在的不当之处，对其运用的项目财务现金流量表、资本金财务现金流量表、中方投资财务现金流量表及外方投资财务现金流量表等报表的现金流量要素，提出了重新构造方法，主要原则和内容包括，销售收入(营业收入)中不应含有增值税销项税；增值税不能列作收入的减项以计算利润；流动资金、增值税、借款本金不能列作现金流出。
