| 1. | Assets : economic resources that are expected to help generate future cash inflows or help reduce future cash outflows
资产:预期能为企业带来现金流入或减少现金流出的经济资源。 |
| 2. | The main purpose of the statement of cash flow is to report the cash inflows and the cash outflows during an accounting period
（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。 ） |
| 3. | Because the cash outflow of cash dividend has certain supervisory function on company " s profit , cash dividend meets investors " long - term interests much more
由于发放现金股利时的现金流出对利润宣告有一定的监督作用，因此现金股利更符合投资者长期利益的需要。 |
| 4. | Cost recovery : the concept by which some purchases of goods or services are recorded as assets because their costs are expected to be recovered in the form of cash inflows ( or reduced cash outflows ) in future period
成本恢复:商品或劳务在购入时确认为资产的理念,因为他们预期恢复为现金流入(或减少现金流出)的形式 |
| 5. | The necessary expected cash outflow for realizing cash inflow generated during the continuous use of the asset ( including the cash outflow for bring the asset to the expected conditions for use )
（二）为实现资产持续使用过程中产生的现金流入所必需的预计现金流出（包括为使资产达到预定可使用状态所发生的现金流出） 。 |
| 6. | The concept by which some purchases of goods or services are recorded as assets because their costs are expected to be recovered in the form of cash inflows ( or reduced cash outflows ) in future period
一些购买的货物或者接受的劳务服务以资产的概念来记录，他们的费用预计在将来的时期被以现金流入(或者降低现金流出)的形式追回。 |
| 7. | The deal calls for chrysler to retain obligations for pensions and healthcare costs and will result in a net cash outflow of 0 . 5 billion euros for daimlerchrysler ， the world " " s fifth - biggest carmaker said in a statement
全球第五大汽车制造商戴-克集团在声明中说，根据协议，克莱斯勒将保留员工退休金和医疗开支的义务，该协议也意味着戴-克将面临5亿欧元的现金流出净额。 |
| 8. | The amount of future cash outflow that may result from the recombination shall be estimated according to the expected amount of liabilities incurred due to the recombination as described in the accounting standard for business enterprises - contingencies
因重组所导致的估计未来现金流出数应当根据《企业会计准则第13号或有事项》所确认的因重组所发生的预计负债金额进行估计。 |
| 9. | Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation , and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis , the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study , and created a restructure method to counter their financial cashflow statement , financial cashflow statement on equity capital , and statement of financial cashflow on a specific investors " investment . restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue , vat should not be listed as a decrease to calculate earnings ; working capital , vat , and loan principal should not be listed as cash outflow
基于正确分析现金流量是投资项目可行性研究财务评价的前提，投资项目财务评价现金流量表是收付实现制下的利润表的思想，本文针对《投资项目可行性研究指南(试用版) 》和《投资项目可行性研究报告编写范例》中可研财务评价存在的不当之处，对其运用的项目财务现金流量表、资本金财务现金流量表、中方投资财务现金流量表及外方投资财务现金流量表等报表的现金流量要素，提出了重新构造方法，主要原则和内容包括，销售收入(营业收入)中不应含有增值税销项税；增值税不能列作收入的减项以计算利润；流动资金、增值税、借款本金不能列作现金流出。 |
