cash flow这个词语，是属于CFA词汇的一个，掌握好CFA词汇可以让您在CFA的学习中如鱼得水，这个词的翻译及意义如下：公司在一个时期内产生及使用的现金额，计算方法为将非现金开支（例如折旧）加回税后净利润。现金流可用作公司财务实力的指标.损益表(Income Statement) 是反映企业在一定时期内(月份、年度...
income statement和cash flow区别：意思不同、读音不同。income statement 英 [ˈɪnkʌm ˈsteɪtmənt] 美 [ˈɪnkʌm ˈsteɪtmənt]n.损益计算书；损益表，利润表。cash flow 英 [ˈkæʃ flə&...
自由现金流(Free Cash Flow, FCF)和净利润(Net Income)是财务分析中两个重要的指标,它们分别从不同的角度反映了企业的财务状况。下面简要解释两者的区别: ### 净利润(Net Income) - **定义**:净利润是指企业在一定会计期间内,扣除所有费用(包括成本、运营费用、折旧、利息、税等)后的收益总额。它是衡量企业...
earning、收入：收入是指企业在销售商品、提供劳务及让渡资产使用权等日常活动中形成的经济利益的总流入，包括销售商品收入、劳务收入、利息收入、使用费收入、租金收入、股利收入、等 cash flow 现金流量：是指一定会计期间企业现金和现金等价物的流入和流出。net income净收益：是指企业当期利润总额减去所得...
Statement:Cash flow is reported on the cash flow statement, and profits can be found in the income statement. Simultaneous:It’s possible for a business to be profitableandhave a negative cash flow at the same time. It’s also possible for a business to have positive cash flow and no pro...
- Cash flow fromassetsinvolves three components: operating cash flow, capital spending, and change in net working capital. - operating cash flow 从EBIT出发(而不是Net Income),根据上述算法得出。实际上,和从Net income出发的反算方法只有一点点区别,就是interest在这里没有了。
cashflow=(12,000)2.Buymachine:cashflow=(8,000)3.Annualtaxsavingfrombuildingdepreciation4.Annualtaxsavingfrommachine5.Annualincomeaftertax6.NWC7.Salvageinyear20108AccountingDepreciation(Building)=1,092AccountingDepreciation(Equipment)=6,640Bookvalue(Building)=12,000-1,092=10,908Bookvalue(Eqipment)=8,...
三张表的数据都是从总分类账或明细分类账中获取，至于说三大报表的关系可以用来检查报表的获取数据是否正确，比如资产负债表中未分配利润的年末数减年初数在没有以前年度损益调整的情况下等于利润表中的净利润；同时资产负债表中的货币资金等于现金流量表中的期末现金及现金等价物余额，还有现金流量表的附表...
·Salary and wages paid ·Payments to suppliers for inventory or goods needed for production ·Income tax payments ·销售货物和提供服务收到的现金 ·利息支付 ·支付的薪资和工资 ·向供应商支付生产所需库存或货物的款项 ·所得税税款 Cash Flow From Financing 融资活动产生的现金流 Cash generated or ...
Net income measures a company's profitability, while cash flow measures the net cash transacted into and out of a company in a given period. In some cases, a company can have positive cash flow but negative net income. This can occur for several reasons, including the depreciation of asset ...