The second chapter, the significanc

The second chapter, the significance of cash flow management
2.1 the meaning of cash flow
Cash flow refers to the enterprise for a certain accounting period according to cash pay system, through certain economic activities (including operating activities, investing activities, and financing activities and the current project) and produce the cash inflow, cash outflow and the floorboard of the total situation. Namely: enterprise certain period the number of inflows and outflows of cash and cash equivalents. Cash is not only the beginning and end of the cash flow, and throughout the course of business activities. Enterprise management activity is not stable, keep the cash flow unobstructed, must strengthen the management of corporate cash flow.
2.2 the content of the management of cash flow
Cash flow management refers to the cash flow as the management of the center of gravity, balancing interests, around the enterprise operating activities, investing activities and financing activities of the financial management activities. Which include: cash budget management, cash inflows and outflows of cash management, efficiency management and cash management, etc.
2.3 the importance of cash flow in enterprises
Corporate decision in the process of the development of the modern enterprise, or the cash flow, cash flow is the most can reflect the nature of enterprise, in numerous value evaluation index based on the evaluation of cash flow is the most authoritative. Cash flow according to its different sources property is divided into three categories: business activities generated cash flow, investment activities generated cash flow and financing activities generated cash flow. Cash flow is better than the traditional profit index can explain the earnings quality of the enterprise. First of all, to use to increase investment income non-business activities such as operation profit, the cash flow calculation only operating profit rather than a regular income excluded. Second, accounting profit is set according to the accrual basis, can be determined by false sales, advance sales, expanding the scope of the credit, or related party transactions to adjust profits, and cash flow is determined according to cash is accounting, the regulating profits and therefore cannot be increased cash flow method cannot get cash. Visible, the cash flow indicators can make up for profit targets in reflect in the real profitability of the defects. Only those who can be quickly converted into cash income is the real profits. For Mr Samaras low cash flow of the company, pay close attention to is that some of the company earnings may be acquired through a one-off, and only by the adjustment of the accounting subjects, and received no cash, such companies are likely to exist the risk of a sharp fall in the number of future performance. Tell small and medium-sized enterprise cash flow management: don't be too focused on profit margins, cash flow is often more valuable than profit margins, but the cash flow must strengthen management, many enterprises are ultimately because there was a problem in cash management and may not have to go bust, including large companies in Asia.

結果 (中文) 1:

第二，现金流量管理的意义2.1 现金流量的含义现金流量是指企业在一定会计期间现金薪酬制度，通过一定经济活动 （包括经营活动、 投资活动和筹资活动和当前项目） 和产生的现金流入、 现金流出量和总的情况的总称。即︰ 企业一定时期内流入和流出的现金和现金等价物的数量。现金是不只的开头和结尾的现金流，并在整个过程中的业务活动。企业管理活动是不稳定的保持现金流通畅，必须加强企业的现金流的管理。2.2 的现金流管理的内容现金流量管理是指对现金流量作为重心，平衡利益，围绕企业经营活动、 投资活动和筹资活动的财务管理活动的管理。其中包括︰ 现金预算管理、 现金流入和流出的现金管理、 效率管理、 现金管理等。2.3 重视对现金流量在企业公司决定在发展过程中的现代企业或现金流，现金流是最能反映企业的性质，在众多的价值评估基于现金流量的评价指标是最具权威性。根据其不同来源属性的现金流量分为三类︰ 经营活动产生的现金流量、 投资活动产生的现金流量和筹资活动产生的现金流。现金流是比传统的利润指标可以解释企业的盈利质量更好。首先，使用来增加等营业利润，投资收入非经营性活动现金流量计算只经营利润，而不是排除有固定收入。第二，会计利润根据权责发生制基础设置可以由虚假销售、 提前销售，扩大信贷或相关的方交易来调节利润，和现金流的范围根据现金会计，调节利润、 因此不能增加现金流方法不能得到现金。可见，现金流量指标可以弥补利润指标在反映中缺陷的真正利润。只有可以迅速转换成现金收入的人，才是真正的利润。萨马拉斯低现金流，要密切注意是公司的部分公司盈利可能获得通过是公司的一次性的和只调整的会计科目，并接受没有现金，这类公司有可能存在的未来业绩数量急剧下跌的风险。告诉小型和中型企业现金流管理︰ 不要太集中上的利润，现金流通常是比利润，但现金流量更有价值必须加强管理，很多企业最终都因为有个问题在现金管理和可能不需要破产，包括大公司在亚洲。

結果 (中文) 3:

第二章，现金流量管理的意义2.1现金流量的含义现金流量是指一定会计期间企业根据现金支付系统，通过一定的经济活动（包括经营活动、投资活动和融资活动，和当前项目）而产生的现金流入、现金流出和总的情况的总称。即：企业一定时期内现金和现金等价物的流入和流出数量。现金不仅是现金流的开始和结束，而且贯穿于整个经营活动的过程中.。企业管理活动不稳定，保持现金流通畅，必须加强企业现金流管理。2.2现金流量管理的内容现金流量管理是指以现金流量为管理重心，平衡利益，围绕企业经营活动、投资活动和融资活动进行的财务管理活动。其中包括：现金预算管理、现金流入和现金流出管理、效率管理和现金管理等。2.3企业现金流的重要性企业决策在现代企业的发展过程中，或者说现金流量、现金流量是最能反映企业性质的，在众多价值评价指标的基础上对现金流量的评价是最权威的。现金流量按其不同来源属性分为三类：业务活动产生的现金流量、投资活动产生的现金流量和筹资活动产生的现金流量。现金流优于传统的利润指数可以解释企业的盈余质量。首先，用以增加投资收益等非经营活动的经营利润，现金流量计算仅经营利润而非经常收入除外。其次，会计利润是按照权责发生制的基础上，可以通过虚假销售，决定提前销售，扩大信贷规模，或关联交易来调节利润，而现金流量是根据资金确定是会计，调节利润，因此不能增加现金流的方法不能得到现金。可见，现金流量指标可以弥补利润目标，反映在实际盈利能力上的缺陷。只有那些能够迅速转换成现金收入的才是真正的利润。Samaras先生低现金流的公司，关注的是，一些公司的收益可能是通过一次性的获得，只有通过会计科目的调整，并没有收到现金，这样的公司可能会在未来业绩存在数量急剧下降的风险。告诉中小企业现金流管理：不要太专注于利润率，现金流量往往比利润更重要，但现金流必须加强管理，许多企业最终都是因为有现金管理问题，可能没有破产，包括在亚洲的大公司。