cash flows from operating activities meaning in Chinese
经营活动产生的先进流量
经营活动现金流量
营业活动之现金流量
Examples
- Cash flows from operating activities
经营活动的现金流量 - Cash flows from operating activities
营业活动现金流量 - On the application of sensitivity analysis to net cash flow from operating activities in project appraisal
论灵敏度分析方法在预测项目经营现金净流量中的运用 - The indirect method starts with net income and reconciles to cash flows from operating activities
直接法列示营业活动的具体现金收入项目和现金支出项目，如来自客户的现金收入和向供应商和雇员付款。 - It is desirable for all related insiders and outsiders to discern all potential risk in advance . this paper , with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress , the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable , tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data . our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability , the erroneous classification ratio are low . these five general financial ratios are earning per share , return on net assets , return on gross assets , growth rate of net profits , growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share , net re - earnable cash flows / current liability , net cash flows from operating activities / net profit
研究结果表明，在单变量分析中，每股收益、净资产收益率、总资产报酬率、净利润增长率、净资产增长率这5个财务比率的错分率较低、预测能力较强；经营活动净现金流量与净利润之比、每股经营现金流量、可重复赚取的现金净流量与流动负债之比这三个现金流量财务比率对于预测上市公司财务困境具有有效性；多变量分析中，应用费雪判别分析和典则判别分析得到两个判别模型，在典则判别分析中，应用两种方法确定所建模型的最佳分界点，检测证明应用所得两个判别模型进行财务困境预测的准确率很高。