现金流量净额

在收益质量方面，同样其同口径营业利润与经营活动产生的现金流量净额之间偏差较大，收益质量不理想。

On the aspect of income quality , it has a large deviation between its same basis of business profit and net cash flow happened in the business activities . The income quality is not ideal .

公司现金流量净额和营业收入指标符合首次发行股票并上市的规定。

Corporation 's net cash flow and operating income indicator meet the requirements of initial public offering and listing .

探讨税收筹划方案的评价方法在净增效益原则上，考察方案的现金流量净额。

Discussion on the evaluation methods of tax planning on the basis of the net return mainly reviewes the net cash flow of the methods .

采用间接法将净利润调整为现金流量净额的探讨&现金流量表补充资料第二部分

Discussion on adjusting net profit to net quantity of cash flow by means of indirect approach-Supplementary elata for the table of cash flow Pavrt ⅱ

研究表明，外汇风险暴露与外销比例、速动比例和现金流量净额正相关，与总市值、净利率负相关。

The empirical results show that : foreign exchange risk exposure has positive correlation with export ratio , quick ratio , net cash flow of operating activities , and negative correlation with total market value , net profit margin .

发行人最近三年及一期经营活动产生的现金流量净额为负数或者远低于当期净利润的，应分析披露原因；

In case net cash flows of the issuer is negative or far less than net profits in the same period in the last three financial years and the last financial period , it shall analyze and disclose the reasons thereof ;

公司现金流量净增加额为负，且经营性活动所产生的现金流量净额为负，可能出现支付困难。

Its incremental cash flow is less than zero and so is the aggregate cash flow arising from the operational activities , which may cause the payment difficult .