财务管理测量现金流量.pptxVIP

CHAPTER 17 Measuring Cash Flows 第17章 测量现金流量;Key Terms Introduced or Emphasized in Chapter 17; 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.;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。;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;3. Cash equivalents (p. 765) Highly liquid short-term investments, such as Treasury bills, money market funds, a