财务现金流量表 meaning in Chinese
cash flow table
Examples
- Restructure statements include : pre - tax of income financial cashflow statement on financing from equity capital only , financial cashflow statement on multi - financing , and shareholder financial cashflow statement on multi - financing
重构而得的报表包括全股权筹资项目税前财务现金流量表、多元筹资项目财务现金流量表和多元筹资项目股东财务现金流量表。 - The final decision of investment project feasibility on finance must depend on the profitability analysis according to the financial cashflow statement on multi - financing , due to multi - financing being the practice financial and taxation environment of project ' s operation
由于多元筹资是项目实际运作的财务、税务条件，投资项目的财务可行性最终结论应当依据多元筹资项目财务现金流量表所作出的盈利能力分析来决定。 - The pre - tax of income financial cashflow statement on financing from only equity capital is used to study the profitability of a project before financing approach ( without interest ) and income taxing ; financial cashflow statement on multi - financing is used to review the profitability of a project at the circumstance that both financing from equity capital and liability capital ; multi - financing shareholder financial cashflow statement is used to work over the profitability of a project belong to the shareholder
全股权筹资项目税前财务现金流量表用于考察项目融资方案确定前(即不算借款利息)及所得税前整个项目的盈利能力；多元筹资项目财务现金流量表用于考察既有股权融资，又有债务融资且按税法缴纳所得税的财税环境下，整个项目的盈利能力；多元筹资项目股东财务现金流量表用于考察股东于本项目投资的盈利能力。 - 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。