经营活动现金流量

企业经营活动现金流量是现金流量表的重要内容，对经营活动现金流量的分析，可以揭示企业的收益质量、成长能力以及未来支付能力的稳定性等方面的重要财务信息。

The cash flows from enterprise 's operating activities are important content of cash flow statements . We can enclose useful financial information about enterprise 's quality of revenue , capability of development and stability of ability of cash payment in the future by analyzing cash flows from operating activities .

现金流量表间接法部分的主要编制特色是将净利润调节为经营活动现金流量。

Under the indirect approach of statement of cash flows , adjusting net income to determine cash flows from operating activities is the main character .

现金流量表&经营活动现金流量编制方法

Cash flow table & preparing method of cash flow from operating activities

利润有两个构成部分&应计利润和经营活动现金流量。

Profit is consisted of two parts : accruals and operating cash flows .

解读上市公司的经营活动现金流量

Analysis on Operating Cash Flow of Quote Companies

既反映从净利润中获得的经营活动现金流量和净流量，又反映与净利润无关的经营活动现金流量和净流量；

Meanwhile , it can express the operating activities cash flows outlying with net profit .

法人控股公司与国家控股公司的经营活动现金流量并无显著差异；

There is no significantly different operating cash flow between these two types of firms .

棋盘式经营活动现金流量表的电算化研究

A Study on the Computerization of the Chessboard Pattern Operating Activities of the Cash Flow Statement

同时，企业应当披露将净利润调节为经营活动现金流量的信息。

Simultaneously , the enterprise shall disclose the information of net profit adjusted as cash flow of business operations ;

上市公司的盈利质量分析，联系经营活动现金流量，考察营业利润是否有足够的货币资金保证；

The second is the quality analysis which examines whether there is enough money guarantee as far as the cash flow is concerned .

流动资产质量的周转性可以通过对流动资产周转率、存货周转率、应收账款周转率、经营活动现金流量与营业利润比指标分析来进行评价。

The efficiency of the current assets quality can flow through asset turnover , inventory turnover , accounts receivable turnover and operating cash flow and operating profit ratio .

文章简要讨论了企业偿债能力分析，认为引入公允价值计量后，以经营活动现金流量分析企业偿债能力是一种十分稳健的偿债能力分析方法。

This paper briefly discusses enterprise debt-payment capability analysis , considering that after bringing in fair value measurement , it is a kind of dovish analysis way of debt-payment ability .

为此，从可靠性、充足性、盈利性及稳定性等4个方面对上市公司经营活动现金流量进行简要分析，为信息使用者提供帮助。

Therefore , a simplified analysis is conducted on reliability , sufficiency , profitability , stability of cash flow of business activities of listed companies in order to help the users .

通过实证方法得出结论：大股东占款对上市公司盈利能力、偿债能力和经营活动现金流量产生了消极的影响。

Through empirical research methods , the study draws a conclusion that the majority shareholders of listed companies capital occupying has negative impact to profit ability 、 repayment capability and operating cash flow .

上市公司关联方关系及其交易对经营活动现金流量的影响系统理论研究并不多，笔者在此基础了提出自己的观点与建议。

Proposal of the listed company and trade relations with business activities , cash flow of the system theory research is not on that basis , the writer have put forward his proposals .

比如管理层可通过改变交易时间、创造交易等规划或采取交易的行为产生永久性差异或改变经营活动现金流量来进行真实盈余管理，这种盈余管理行为将同时影响会计所得和应税所得。

For example , management can do earning management through planning transaction making permanent BTD . Management also can make transactions to change operating cash flow , and influence the accounting income and taxable income at the same time .

因此作为评估基础的现金流量应该是包括企业一切活动在内的整体现金流量，而不是经营活动现金流量、自由现金流量、股权现金流量或者债务现金流量。

Therefore , cash flow , as the basic of the evaluation , should be the overall cash flow occurring in all the enterprise business activities instead of the operating cash flow , free cash flow , equity cash flow or debt cash flow .

直接法与间接法是确认、计量经营活动现金流量的两种方法，也是编制现金流量表的关键，本文研究了直接法与间接法的关系，并对两种方法的应用作出了评述。

The direct method and indirect method are the ones which affirm and caculate cash flow statement of the business activities . they are also the focal points for preparing cash flow statement . This paper provides a study on the relationship between the direct method and the indirect method .

间接法编列经营活动现金净流量的教学思考

Reflections on the Teaching of Currency Flow in Business Activity

怎样将净利润调整为经营活动的现金流量&关于《现金流量表》补充资料第二部分

How to adjust net profit to cash flow in business

间接法将净利润调节为经营活动的现金流量。公司经营绩效用主营业务利润率、净资产收益率和每股收益来衡量。

The indirect method shows the reconciliation from net income to cash flow from operations .

在间接法下，经营活动的现金流量是通过调整净收益来披露的。

In the indirect method , the cash flows from operating activities are disclosed by adjusting the net income .

在此基础上，结合将净利润调节为经营活动的现金流量的过程，提出了以经营现金流量为计算出发点的修正自由现金流量模型，并给出计算实例。

On this basis work , the paper analyses the process of adjusting net accounting profit to operating cash flow and suggests the adjusted FCF model computing from operating cash flow .

净收益与经营活动的现金净流量之间出现差异的原因

Reasons for the difference between net income and net cash flow from operating activities

采用间接法，我们也可以计算出经营活动产生的现金流量。

Using indirect method , we can also calculate the net cash flows from operating activities .

披露经营活动产生的现金流量有两种方法：直接法和间接法。

There are two methods of disclosing cash flows from operating activities : the direct method and the indirect method .

在直接法下，经营活动产生的现金流量是按照现金收入和支付的本来面目披露的。

In the direct method , the cash flows from operating activities are disclosed by the original cash receipts or payments .

境外经营活动产生的现金流量是否足以偿还其现有债务和可预期的债务。

Whether or not the cash flow incurred in overseas business operations is sufficient to settle its current liabilities and predictable liabilities .

其起点是净收益，然后列示所有必要的调整项目，最终将净收益转化为经营活动的现金净流量。

The disclosure begins with the net income and lists all the adjustments necessary to convert the net income to the net cash flows from operating activities .

向供应商支付的现金项目中不包括支付的雇员工资、支付的利息和所得税，因为它们都是作为经营活动产生的现金流量中的独立项目列示的。

The cash payments to suppliers exclude payments to employees , payments for interest , and payments for income taxes because these are separate items of operating cash payments .