现金流量风险

二是建立了企业整体现金流量风险约束条件，为企业财务风险规避提供依据。

It can forecast the risk caused by the fluctuation of cash flow and provide foundation of risk elusion .

狭义的财务风险是指筹资风险，广义的财务风险包括筹资风险、投资风险、现金流量风险、利率风险和汇率风险。

To a broad sense , it includes the risk of financing , investing , cash flow , interest rate and exchange rate , etc.

第三部分通过对比分析已有的财务风险测度方法，提出结合现金流量的风险测度思想；

The third part revises the achievement evaluation index and creates the financial risk estimation index system based on the idea of cash flow management .

它通过向各方信息使用者提供决策相关的信息，帮助他们预测企业未来现金流量及风险水平，从而对企业做出全面的评价。

It helps the information users predict future cash flow and risk level of the company so that they can make sufficient evaluation on it by providing them information relevant to decision-making .

历史成本计价下会计信息不反映企业未来现金流量及其风险；公允价值计价下要根据相关性要求选择能够反映企业未来现金流量及其风险的会计信息，可靠地予以反映。

Under the historical costs the accounting information does not reflect the future cash flow and risks of enterprises . The accounting information which can reflect future cash flow and its risks is selected according to relevant request under the fair value .

投资项目现金流量估计和风险度量研究

Cash Flow and Risk in Investment Projects : Calculation and Measurement

现金流量为筹资风险的监测提供有关的信息。

Cash flow from financing to provide for monitoring risk-related information .

可评价的现金流量和财务风险资本投资项目。

May appraise cash flow and financial risk of capital investment projects .

基于现金流量的财务风险预警体系探析

A Study on Pre-Warning System of Financial Risk Based on Cash Flows

企业现金流量分析与风险控制

Analysis of Outflow of Cash and Venture Control

如何有效地估计投资项目的净现金流量及其相应风险，是做好投资决策分析的关键。

The key to successful decision-making for investment lies in effectively calculating net cash flow ( NCF ) and measuring risks in investment projects .

在长期投资预算中必须注意研究资金需求预算、资金成本、折现率、现金流量和投资风险等问题。

In the long term investment budget , Attention must be paid to capital demand budget , capital cost , discount rate , cash flow and investment risk .

可见，运用灰色关联分析法可使盈余质量评价过程及其评价结果更为合理、客观。本文最后提出了房地产企业应该突出主营业务、注重现金流量以及建立风险评估机制等提高盈余质量的建议。

At the last , this paper suggests that Listed real estate companies should focus on the prominent main business service , the cash flow as well as the establishment risk assessment mechanism , in order to improve the earnings quality .

在利用财务报表对金融风险初步分析后，通过介绍金融价格风险的外部衡量法和内部衡量法，分别考察基于市场价值和基于企业内部现金等流量的风险敞口金融风险暴露的基本衡量方法。

After analyzing financial risk preliminarily by using financial form , this paper introduces the external and internal methods of measuring financial price risk which respectively the risk measuring based on market value and the risk based on the rate of flows such as enterprise internal cash .

浅析基于现金流量的企业财务风险测定

To Analyse Simply on Financial Risks Measuring in the Enterprise Based on Cash Flowing

现金流量指标预警财务风险

Cash Flow Index Predicting Financial Risk

资产负债匹配风险是保险公司所面临的产品定价风险、资产信用风险、利率风险以及现金流量逆向选择等风险的综合结果。

Asset-liability matching risk is the compositive result of pricing risk , asset credit risk , interest rate risk and cash flow adverse selection risk .

其次，引入灰色系统理论，建立了现金流量指标预警财务风险的灰色模型。

And then , making use of grey system theory , which is the newest analysis method , we set up a grey prediction model of cash flow indexes .

如果在计量属性上首选期望法计算现金流量并综合考虑风险因素将会对准则质量有促进作用。

If we choose the expectancy method to calculate the cash flow in the measurement attitudes with all the risk factors included , it will benefit us a lot in advancing the quality of the standard .

而在不确定性环境里，项目所能产生的未来现金流量是不确定的，需要用风险调整现金流量法和按风险调整贴现率法等方法对投资决策进行修正。

But in uncertainty world , the investment results variable future cash flow . So , the rule of investment decision should be adjusted by certainty equivalents or risk-adjusted discount rates .

现金流量套期，是指对现金流量变动风险进行的套期。

A cash flow hedge refers to a hedge of the exposure to changes in cash flow .

未来现金流量的现值，由期望的现金流量、期望现金流量的风险以及货币的时间价值三个因素决定；

The present value of future cash flow is determined by such three factors as expected cash flow , the risk of expected cash flow , and the time value of money .

对预期交易的现金流量套期，预期交易应当很可能发生，且必须使企业面临最终将影响损益的现金流量变动风险。

For a cash flow hedging of forecast transaction , the forecast transaction shall be likely to occur and shall make the enterprise faced to the risk of changes in cash flow , which will ultimately affect the profits and losses .