1) Cash flow volatility
现金流波动性
1.
The empirical study finds that the cash flow volatility is significantly negatively related to firm value but earning volatility has no fixed relationship with it.
实证检验发现我国上市公司的现金流波动性与企业价值负相关,而盈余波动性与企业价值无固定关系。
2) volatility of cash flow
现金流量波动
4) 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。
6) cash flow statement
现金流动表
补充资料：现金
1.即现款。也指可取现金的支票。 2.银行库存的货币。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条