查询词典 statement of cash flows

Besides, I also find that firms report negative earnings for fiscal year, which have less current and future earnings response coefficient than report positive earnings, and firms report negative cash flows from operating for fiscal year, which have less current cash flow response coefficient than report positive cash flows. Indicating that firms report negative earnings or cash flow, because losses are more transitory and which stock prices less information but which future cash flow response coefficient more than report positive cash flows. Inference of this study because cash flow have substance effect, so when firms have negative cash flows investor more care about it, which have more cash flow response coefficient, and further find while distinguishing the degree of sophisiticated investor, investor the sophisiticated degree proportion is higher. Because they know information of the earnings, firms have more degree of shareholder sophistication for fiscal year, which have more current and future earnings response coefficient than which have less.

此外，本文也发现报导损失之公司，其当期及未来盈余反应系数较报导利润之公司低，以及公司报导营业活动之现金流量为负时其当期营业活动之现金流量反应系数低於报导营业活动之现金流量为正之公司，显示公司报导损失或营业活动之现金流量为负时，因为通常都是暂时性的故其股票报酬的资讯性较低，不过其未来营业活动之现金流量反应系数高於报导营业活动之现金流量为正之公司，本研究推论因为现金流量是有实质的效果，所以当现金流量为负值时投资人应该会比较关注，所以其反应系数较高，而进一步发现当区分投资人之精明程度时，投资人精明程度比重较高，因其会辨识盈余资讯而认为公司进行损益平稳化会增加其资讯内涵，故当期及未来盈余反应系数相较於投资人精明程度较低者高。

The structure of this article is as follows: Firstly, the background of this article is stated in exordia and the question was raised; chapter one stated cash flow management theory and transnational corporations' cash flow management characters; chapter two introduced general cash flow management technical and method; chapter three analysis cash flow management situation of Chinese transnational corporations; chapter four take VW as an example to expatiate company situation and the impact to cash flow management by the organization of the company, the goal of cash flow management and financing strategy, then introduce the cash flow forecast module, at last analysis the experience and disadvantage of VW's cash flow management; Chapter five give some suggestions to Chinese local transnational corporations for cash flow management including: using proper cash flow management technical and establish scientific process, ect.; the last part is the conclusion This article took VW's cash flow management as an example to descried transnational corporation cash flow management theory and practical issues, but some techniques can only be used in some country where can exchange currency freely; it can not be practical in some foreign exchange administration countries including China, such kind of cash flow module still under discussion based on theory.

本文结构如下：首先在绪言部分简述了选题背景，提出了问题；之后，第一章陈述了现金流管理理论和跨国公司现金流管理的特点；第二章评述了国际常见的现金流管理技术和方法；第三章分析了中国跨国公司的现金流管理现状；第四章详细阐述了VW公司现金流管理的实例，包括公司的发展及组织架构设置对现金流管理的影响，公司现金流管理的目标、筹资策略等，重点介绍了VW公司的现金流预测模型，最后分析了VW公司现金流管理的经验和不足；第五章详细阐述了对中国跨国公司现金流管理的建议，包括应用适合的现金流管理技术及建立科学的现金流管理流程等；最后在结论部分对该文做了总结。

In the statement of cash flows, cash inflows and outflows should be classified into three groups: cash flows from operating activities, cash flows from investing activities and cash flows from financing activities.

在现金流量表中，现金的流入和流出应当分为三类：经营活动产生的现金流量，投资活动产生的现金流量和筹资活动产生的现金流量。

During the calculation the results got by quintic spline kernel was the best so it was chosen as the proper kernel for the SPH simulation. By comparison of the simulation results got by SPH and finite volume method, it was proved that the buffer cells method proposed in the SPH simulation to implement the Dirichlet boundary conditions was accurate, and this is of great importance for the simulation of flows pass a pipe. At last, the SPH method was improved to simulate the liquid-solid two phase flows and the results show that this method was appropriate for the simulation of flows containing viscous fluid and macroscopic solid components. Now the two methods are both able to predict the continuum flows and rarefied flows severally, but the hybrid program still has some aspects to be improved.

首先用标准算例验证了SPH方法的理论模型和计算程序的准确性；通过比较确定选用五次样条核作为计算低雷诺数下的粘性连续流动时的核函数；采用SPH方法和有限体积法分别对同一管道流动进行了对比计算，证明了本文提出的边界缓冲区方法在实现SPH方法中的流体边界条件时的有效性，解决了SPH方法模拟管道流动时的一个关键问题；巧妙地使用SPH方法对化工分离流动中常见的固液两相流及固液耦合作用进行了模拟尝试，获得了较好的结果；在跨尺度计算方面，目前两个子程序已经能够分别模拟连续的和稀薄的二维管流问题，二者的耦合计算程序还处于调试和优化阶段，各个参数对于计算精度和计算速度的影响规律仍在探索中。

The cash is a business felloe lubricant, there is no enough lubricant, the machine stops an operation because of rubbing, have no enough the business activity of cash is also such, but because the cash belongs to not income a property, so reserve cash of the cost is very expensive, cash's holding to have quantity will reduce its latent income over the company of lowest request, so the cash management is very professional with height meticulous of work.

现金是商业车轮的润滑油，没有足够的润滑油，机器因磨擦而停止运转，没有足够现金的商业活动也是如此，但是由于现金属于非收益性资产，所以保留现金的成本非常昂贵，现金持有量超过最低要求的公司将减少其潜在收益，所以现金管理是非常专业和高度细致的工作。

Any single cash transaction above RMB 200,000 yuan, including cash deposit, cash withdrawal, cash remittance, cash draft, cash promissory note payment.

二 金额20万元以上的单笔现金收付，包括现金缴存、现金支取和现金汇款、现金汇票、现金本票解付

The comparative statement of cash flows in Exhibit 12-3 shows that the net cash flows has risen by $5, or 5%.

表12-3的比较现金流量表显示，该企业的现金净流量增长了5美元，或者说是增长了5%。

We should distinguish them individually, classify their categories of cash flows, and fill in the proper items on the statement of cash flows.

我们应当对它们逐项甄别，弄清它们的类别归属，最终填入到现金流量表的合适的项目之中。

Usually a business must include the statement of cash flows in its financial reports as a complement to the income statement and balance statement.

在企业的财务报告中，作为损益表和资产负债表的补充，通常还必须包括现金流量表。

The primary financial statements are the （1）balance sheet,（2）income statement （3）statement of cash flows and （4）statement of changes in financial position.

基本的财务报表有：（1）资产负债表；（2）损益表；（3）现金流量表；（4）财务状况变动表。

Mr. Putin said there were signs of genocide against the Ossetian people.

普京说，有迹象表明对南奥塞梯人进行了种族清洗。

What I'm trying to say, Tristan is...

特瑞斯坦。我想说的是。