非现金项目

固定资产折旧、无形资产摊销等其他非现金项目；

Depreciation of fixed assets , amortization of intangible assets and other non-cash items ;

属于投资活动或筹资活动现金流量的其他非现金项目。

Other non-cash items falling into the scope of cash flows arising from investing activities or financing activities .

该软件的会计版本将分析一家公司是否在应计项目（非现金项目，可能受到管理层的操纵）等领域“出格”。

The accounting version will analyse whether a company " sticks out from the pack " in areas such as accruals , which are non-cash entries that can be manipulated by management .

此举是更大范围趋势的一部分：企业以尽可能积极的方式呈现业绩，剔除不方便的非现金项目或非经常性项目，声称这类项目模糊而不是说明根本的业务表现。

It is part of a broader trend that has seen companies strain to put the best possible spin on their numbers , excluding inconvenient non-cash or supposedly non recurring items they claim obscure rather than elucidate the underlying performance of the business .

乐观人士指出这对企业的现金流没有影响，因为这种减值准备是非现金流项目。

The sanguine point out that this has no effect on cashflow , since such charges are non-cash items .