财务管理-测量现金流量(ppt 64页).pptVIP

Key Terms Introduced or Emphasized in Chapter 17 Key Terms Accrual basis (p. 762) A method of summarizing operating results in terms of revenue earned and expenses incurred, rather than cash receipts or cash payments. Key Terms 应计基础： 一种用于汇总经营结果的方法。这种方法以收入的实现和费用的发生、而不是以现金的收入或支出为计量经营结果的依据。 Key Terms 2. Cash basis (p. 770) The practice of summarizing operating results in terms of cash receipts and cash payments, rather than revenue earned or expenses incurred. Key Terms 现金基础：一种用于汇总经营结果的方法。这种方法以现金的收入或的支出、而不是收入的实现和费用的发生为计量经营结果的依据。 Key Terms 3. Cash equivalents (p. 765) Highly liquid short-term i