第二章现金流量构成与资金等值计算ying.ppt

ChapterⅡ Constitution of a cash flow and the equivalent calculation of funds SectionⅠ Constitution of cash flow 一、现金流量 cash flow: 　　　 在技术经济分析中，把各个时点上实际发生的这种资金流出或资金流入称为现金流量。 净现金流量： net cash flow　　 某一时期的现金流入减去现金支出的金额。　　 　　　 To Investigate the cash flow of an economic activity, there will be different results at different angles. For a common industry production, there are five basic elements to constitute the cash flow of an economic system. They are investment, cost, sales income, profits and taxes . 二 .现金流量的构成  Constitution of cash flow |