顾名思意，recurring cash flow 就是重复发生的现金流量，而non-recurring cash flow是非重复发生的现金流量。前者主要是正常生产经营活动中发生的现金流量，后者是一次性的，与非经常性损益，如营业外收支等相关的现金流量。
Define noncash. noncash synonyms, noncash pronunciation, noncash translation, English dictionary definition of noncash. adj finance relating to any transaction in which cash is not directly involved or exchanged Collins English Dictionary – Complete and
The sanguine point out that this has no effect on cashflow, since such charges are non-cash items. 乐观人士指出这对企业的现金流没有影响,因为这种减值准备是非现金流项目。 article.yeeyan.org 2. The difference between fair value of the non-cash asset transferred and its book value shall be in...
This paper examines how non-cash items are adjusted for in the measurement of earnings-based covenants in loan contracts. I first provide descriptive evidence on the forms and frequencies of these adjustments: 15% of covenants subtract "non-cash income," 36% adds back "other non-cash expenses...
Nonarticulation in Cash Flow Statements: The Hong Kong ExperienceThe purpose of this study is to determine if nonarticulation for individual...Miller, GaryThe DreamCatchers Group, LLCAcademy of Accounting and Financial Studies Journal
Understanding Non-Cash Items Accounting Income statements, a tool used by companies infinancial statementsto tell investors how much money they made and lost, can include several items that affect earnings but notcash flow. That’s because inaccrual accounting, companies measure their income by also...
over investment behavior of the enterprises does not occur in the growth phase when the company's free cash flow is negative;but in the maturity and decline phase when the free cash flow is positive,over investment is more likely to occur.Based on the findings,we suggest that the life ...
aNot stingy 不心狠 [translate] a发展对策 Development countermeasure [translate] afriimy friimy [translate] aWe estimate core and non-core cash flow components from available Compustat data. 我们估计核心和non-core现金流动组分从可利用的Compustat数据。 [translate] ...
[translate] areflects our prior belief that ‘‘core’’ cash flow items should persist higher than ‘‘non-core’’ 正在翻译,请等待... [translate]
in cash at an earlier date. If a company's profit did not fully reflect the cash outlay for the asset at that time, it must be reflected over a set number of subsequent periods. These charges are made against accounts on thebalance sheet, reducing the value of items in that statement....