现金

Evidence shows: ( 1) Net increase in cash and cash equivalents per share, cash from operating activities and cash from investing activities per share have information content, while net cash flow per share from financing activities does not.

经过实证检验得出：（1）每股现金及现金等价物净增加额、每股经营活动和每股投资活动产生的净现金流量具有信息含量，而每股筹资活动产生的净现金流量不具有信息含量。

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First of all, we interpret what is the financing cash flow, which is net cash-flow amount of a financing tool in an accounting period based on cash basis, and then raise a definition method of endogenous financing cash-flow and prove it.

首先，诠释了融资现金流，融资现金流是以收付实现制为依据，某个融资工具在一个会计期间形成的现金净流量；提出了内源融资现金流计算公式，并证明。

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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.

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。

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The figures showed that cash was haemorrhaging from the conglomerate.

数据表明，这家集团的现金正在大量流失。

《柯林斯高阶英汉双解学习词典》

Investors were storing up a lot of cash in anticipation of disaster.

投资者预料会出现灾难，正在储备大量现金。

《柯林斯高阶英汉双解学习词典》

He's got to put cash down.

他必须先付一部分现金。

《柯林斯高阶英汉双解学习词典》

Cash over and short account is debited with shortages and credited with overages.

现金溢缺账户在现金短缺时被借记,在现金溢余时被贷记.

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Finally, linking with the finance system of China, the author introduces a live case to discuss the investment-income-maximum orientation cash management, which consists of cash stream forecast, cash collection and investing idle cash.

最后，本文结合我国现有金融体制，以案例的形式讨论了以现金投资收益最大化为目标的现金管理，对现金流预测、现金归集和现金投资管理等方面内容进行了讨论。

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By the upper researches, this paper tries to discuss the cash flow statement and index system from the perspective of microscopic and quantitative angle, provide theory support for complete the standards of cash flow statement and analysis of cash flow statement of enterprise.

上市公司现金流量总体状况实证分析。通过这些研究，本文试图从定性的、定量的角度来探讨现金流量表及其指标体系分析，为完善现金流量表准则和对企业现金流量分析提供理论参考。

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He was short of cash after the collapse of his business.

在公司倒闭后，他手头缺少现金。

《柯林斯高阶英汉双解学习词典》

Net cash flow is the inflows less the outflows.

净现金流是现金流入减去现金流出.

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Cash includes cash on hand , cash in bank, and cash equivalents such as liquid, short-term investments.

现金包括库存现金, 银行存款, 和现金等价物,例如具有流动性的 短期 投资.

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The gang finally fled with a large amount of cash and jewellery.

该团伙最后携大量现金和珠宝逃之夭夭。

《柯林斯高阶英汉双解学习词典》

Companies could not draw money from bank accounts as cash.

公司不能从银行账户中提取现金。

《柯林斯高阶英汉双解学习词典》

Put the cash payment into cash box and close the cash drawer.

将受到的现金放入现金盒中,琐上现金费用抽屉.

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The cash ratio expresses the relationship of cash and cash equivalents to the current liabilities.

现金比率表达了现金和现金等价物与流动负债之间的关系.

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We saw in Chapter 16 how annual cash budgets are produced.

在第16章我们了解了年度现金预算是怎样制订的。

《柯林斯高阶英汉双解学习词典》

He desperately needed cash to bail out the ailing restaurant.

他急需现金使经营惨淡的餐馆走出困境。

《柯林斯高阶英汉双解学习词典》

Under the cash basis of accounting most receipts of money are revenues and most expenditures of money are expenses.

按现金收付制规定,企业收到的现金大都作为收入处理,付出的现金大都作为费用处理.

《现代汉英综合大词典》

The purpose of the cash flow management is to reduce the amount of cash holdings so as to maximize cash savings so that the idle cash for investments can be translated into corporate earnings.

在保证企业正常经营活动的同时，如何降低现金持有量、最大限度的的节约现金，以便将闲置的现金用于投资，转化为企业的收益，这就是现金流管理的目的。

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Long-term stock market investments have produced superior returns compared with cash deposits.

股票市场长期投资的收益比现金存款要高。

《柯林斯高阶英汉双解学习词典》

Cash alone will not make Eastern Europe's banks viable.

仅靠现金不能使东欧的银行维持下去。

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The raiders escaped with cash and jewellery.

劫匪携现金和珠宝逃跑了。

《柯林斯高阶英汉双解学习词典》

This, after all, is a company which is awash with cash.

这毕竟是一家现金充裕的公司。

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For two weeks, the cash machine was unable to dispense money.

该自动取款机已有两个星期不能提供现金。

《柯林斯高阶英汉双解学习词典》

I charge twenty dollars an hour plus out-of-pocket expenses.

我每小时收取20美元，另加垫付的现金开支。

《柯林斯高阶英汉双解学习词典》

We believe she may have played a part in hiding the cash.

我们认为她可能参与了藏匿现金。

《柯林斯高阶英汉双解学习词典》

Since the cash and cash equivalents are considered the same, the transfers between the cash equivalents and cash accounts are not treated as cash flows

由于现金和现金等价物被视为同类，因而现金和现金等价物之间的转换不被看作是现金流动

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Its theory is if the enterprise has financing constraints, its cash flow sensitivity of cash holdings is positive, if the company has not financing constraints, the cash holdings sensitivity has nothing to do with cash flow.

其理论是受到融资约束的企业，其现金持有量的现金流敏感性为正，而没有受到融资约束的企业，其现金持有量的变动，与现金流没有关系。

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So cash flow management is the research key point in this paper.

在现金流管理体系中，现金流的预算、规划是现金流管理的基础，因此现金流的预算是本文的研究重点。

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