Operating cash flow ratio
The operating cash flow ratio measures a company's ability to pay its short term liabilities. It is:
&current liabilities
If the operating cash flow ratio is less than one, it means that the company has generated less cash over the year than it needs to pay off short term liabilities as at the year end. This may signal a need to raise money to meet liabilities.
As a refinement, one could deduct the value of
from the current liabilities.
The operating cashflow ratio can be used to compare companies across a sector, and to look at changes over time.
Generally, a higher ratio is preferred, but as with all liquidity ratios, sector norms and the peculiarities of each business need to be taken into account.
and others based on
numbers gauge liquidity as at the balance sheet date, whereas the operating cashflow ratio uses the cash generated over an accounting period.
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流量经营是什么意思
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流量经营 双语例句1. 流量经营1. 披露经营活动产生的现金流量有两种方法：直接法和间接法。&&&&There are two methods of disclosing cash flows from operating activities: the direct method and the indirect method.2. 2. 重要性要求企业提供的会计信息应当反映与企业财务状况I经营成果和现金流量有关的。。。&&&&Importance of the enterprises to provide required accounting information should reflect the financial position and business I operating results and cash flows for the...3. 3. 本文对国内外样本上市公司会计账面收益与经营活动现金流量之间的相关性以及行业之间的差异进行了研究。&&&&This paper studied the correlativity and the differences between accounting income and operating cash flows based on domestic and abroad samples listed companies.4. 经营活动产生的现金流量包括除了投资活动和筹资活动之外的所有交易和其他事项所导致的现金流量。&&&&Cash flows from operating activities include the cash flows of all transactions and other events that are not investing and financing activities.5. 现金流量表反映企业财务状况和盈利能力，为了便于会计报表使用者了解相关信息，正确做出经营决策和投资决策，文章主要从现金流量表中衡量盈利能力的五个重要的财务指标：营业利润现金保证率、经营活动现金比率、销售收入现金回收率、资产现金回报率、现金股利支付保证率出发分析企业保持现有经营水平，创造未来盈利能力的高低，阐述了如何通过现金流量来了解企业盈利能力的过程。&&&&Not easy to have the space which artificial creates a false impression. Cash flow indicator reflection enterprise finance condition and profit ability. The article mainly weighed the profit ability from the cash flow indicator five important financial norm such as business profit cash guarantee rate, management cash rate, Sales income cash returns-ratio, property cash repayment rate and cash dividend payment guarantee rate. In order to analysis enterprise will maintain the existing management level and the creation future gains the ability height. Elaborated how to understand the enterprise profit ability through the cash current capacity the process.6. 公司以代理Dwyer〔压表、压差表、流量表、液位表、温湿度传感器〕、Beck压差开关、SIEMENS和Honeywell〔HVAC产品、湿度传感器、压力压差开关、阀门及执行器、DDC数字控制器〕，自动化产品〔变频器、可编程序控制器、伺服系统、人机界面和工控机等----品牌或合作单位有博士力士乐、康沃、微能、西门子、欧姆龙、台达〕和环境工程、注塑机节能、空调自控方案设计、系统集成、编程安装调试等服务为主要经营范围。&&&&Company Deputy Dwyer pressure form, pressure form, flow meter, level table, temperature and humidity sensor, Beck pressure switch, SIEMENS and Honeywell HVAC Products, humidity sensors, pressure differential switches, valves and actuators, DDC digital controller, inverter automation products, programmable logic controller, servo system, human-machine interface and industrial control, etc.7. 经营范围：1、填料系列：组合填料、软性、半软性填料；弹性填料；各种规格型号的乙丙共聚斜管、多孔PVC填料、玻璃钢填料、液面球、空心球、鲍尔环、悬浮球。2、滤料系列：纤维球、泡沫滤珠、陶瓷滤料、活性炭、石英沙等。3、曝气器系列：金山型曝气软管、刚玉曝气器、膜片曝气器、橡胶管道曝气器、散流曝气器、动态曝气器、旋混式尼龙曝气器、双螺旋曝气器等。4、环保配件系列：管道混合器、PP 滤芯、释放器、流量计、水射器、浮球开关、液压计等其它环保配件。&&&&Business: 1, packing series: Fill combination of soft, semi- various specifications of the Model B C copolymerization of the ramp, fill POROUS PVC, GRP fill, surface ball, hollow Ball, Powell, Central, suspended ball. 2, the media campaign: fiber ball, foam filter beads, ceramic filter, activated carbon, quartz sand, and so on. 3, aeration Series: Jinshan-aeration hose, corundum aeration, patch-aeration, rubber pipes aeration, diffuser aeration, dynamic aeration, mixed-spin nylon exposed Gas, like double helix aeration. 4, environmental protection accessories: pipeline mixer, PP filter, the release, flowmeter, water-launched, float switches, and other environmental protection of hydraulic accessories.8. 流量经营的翻译8. 第三季度五万八千九点〇〇〇万元流动资产，流动负债六万七千七百八十三点零万元第三季度，经营活动产生的现金净额-8573万美元，流动比率为0.87 ，0.47速动比率，现金流量比率-12.65 ％，这表明该公司的缺乏短期偿债能力。&&&&The third quarter to 589 million yuan current assets, current liabilities 677, 830, 000 yuan for the third quarter, cash generated from operating activities net -8573 million, current ratio was 0.87, 0.47 quick ratio, cash flow ratio to -12.65%, indicating that the company`s lack of short-term solvency.9. 酒店的经营特征是周转速度快、现金流动频繁，在酒店里使用现金流量表能较好地表示一个酒店企业在一个会计期间经营、投资、筹资活动的现金效果。&&&&The operating characteristics of hotel is that the turnover is v ery fast and cash flows frequently.10. 由于权责发生制下计算的利润存在许多人为的因素，所反映的会计信息具有一定的局限性，因而采用现金流量信息来反映企业的实际支付能力、偿债能力、资金周转情况，对于企业经营决策更具实效。&&&&Because of the accounting information reflected is limited, therefore we adopt the information of cash flow to reflect actual solvency, debt paying ability, fund turnover situation of enterprises, having an actual effect even more as to enterprise's business decision.11. 流量经营11. 本系统操作简单，提供类似证券行情软件的操作界面，提供上市公司全部财务报表及相关的分析指标，提供近三十多种特征指标及自定义指标对所有公司进行列表筛选分析，提供所有股票类似巴菲特价值分析，提供所有股票基本情况分析，提供所有股票特定指标及特定时期的对比分析，通过增加关注股票的形式对用户所关注的公司进行对比分析；提供行业及地区分类的任意指标分析；对所有分析指标的进行列表分析、图形分析；采用趋势分析、结构分析，比率分析、比较分析等方法；分析结果可以保存为Xls文件、Word文档；并且以表文兼备的分析报告从资产负债状况、利润状况、成本状况、经营风险、现金流量状况、财务效益状况、资产运营状况、偿债能力状况、发展能力状况、财务困境预测分析、资金链分析等多个方面对企业的经营和财务状况进行全面分析。&&&&&&This system operation is simple, provides the similar negotiable securities quotation software's operation contact surface, provides to be listed complete financial reporting and the related analysis target, provides nearly more than 30 kind of character indices and carries on the tabulation screening analysis from the definition target to all companies, provides all stock similar Buffett value analysis, provides all stock basic situation analysis, provides all stock specific target and the specific time contrastive analysis, through increases the attention stock the form the company which pays attention to the user to carry on the
Provides the profession and the local classification ra Carries on the tabulation analysis, the graph analysis to Uses the trend analysis, the structure analysis, methods and so on ratio analysis,
The analysis result may preserve is the Xls document, the W And has both by the memorial to the emperor the analysis report from the property debt condition, the profit condition, the cost condition, the operational risk, the cash flow condition, the financial benefit condition, the property operation condition, the credit capacity condition, the develop power condition, the financial difficult position predictive parsing, the fund chain analysis and so on many aspects carries on the overall analysis to enterprise's management and the financial situation.12. 分析师指出，这部分资金中，很大一部分是网站经营者继续延伸了买流量买面子、要投资的思路。&&&&&&Analysts pointed out that this part of the funds, a significant portion of website operators to extend the flow to buy to buy face to investment ideas.13. 13. 经营活动产生的净现金流量的增长在中期，2003年下降的基础上继续大幅下降，筹资活动产生的净现金流量的增长率增加了2003年中期的基础上大幅度增加。&&&&&&Generated from operating activities net cash flow growth in the medium-term decline in 2003 based on continued sharp decline, financing activities generated net cash flow growth rate has increased in mid-2003 based on a substantial increase.14. 商场内的月租在200~500元/㎡，临街铺面在400~800元/㎡，其中邹容路、新华路、民族路、民生路和八一路是解放碑的黄金商铺集中地，人流量大，消费集中，主要汇集品牌经营商和高档餐饮经营者，月租高达800~2000元/㎡。&&&&&&The monthly rent of shop in department store is RMB200~500/㎡. The shop along the street is RMB400~800/㎡. Zourong Road, Xinhua Road, Minzu Road, Minsheng Road, and Bayi Road are intensive places of gold shops with large visitors flow rate and centralized consumption. These roads are full of brand operators and high-end catering operators with RMB800~2000/㎡of monthly rental.15. 毕马威未能发现该公司现金流量表上经营活动有关项目的重大差错，未对投资活动和筹资活动的金额进行测试。&&&&&&In another matter for the same company, the firm did not find a significant error in certain line items reported for operating activities on the Statement of Cash Flows nor did it test the amounts reported for investing and financing activities on that statement.16. 16. 公司简介北京新宇胜利仪器有限责任公司主要以生产和经营国际，国内先进的检测仪器仪表和设备诊断工具以及介绍先进的测试，测量新技术为经营宗旨。A：消防电气、建筑消防设施检测和公共安全侦检仪器设备B：防雷、避雷装置检测仪器设备、防雷装置安全检测箱C：消防防火监督检测装备、火灾原因调查装备、公安派出所消防警务装备D：防火检查与火灾勘查仪器箱、火灾勘查工具箱、消防产品现场判定检测仪器E：消防工程检测箱、建筑消防设施检测箱、消防电气检测箱F：机场消防防火检查仪器设备、地铁消防安全检测箱G：锅炉、压力容器和特种设备、电梯检测仪器H：电信电源维检仪器箱、机械状态巡检箱I：交通安全检测箱、交通事故勘查箱、物业管理检测箱J：公共卫生环境检测箱、食品安全现场检测箱、职业健康监护现场检测箱、放射防护现场检测箱、卫生消毒状况检测箱、健康品生产现场监检箱K：超声波泄漏检测仪、超声波频谱分析仪、超声波全功能故障检测系统L：消防用红外热像仪、工业用红外热像仪、本安型红外热像仪M：节能监督检测仪器仪表工具N ：自有产品：3 1/2-8 1/2位手持/台式数字多用表，交、直流钳形高低、压电流表，温度仪表，转速表，数字兆欧表，接地电阻测试仪，台式多用表，数字智能频率计，数字合成/函数信号发生器，台式数字电桥，示波器，红外测温仪，测振仪，数字直流稳压电源，5 1/2位手持式多功能现场过程仪表校验仪。O：代理产品：，红外测温仪，红外热像仪，超声波全功能故障泄漏/放电侦测仪，可燃/有毒气体检测仪，电力质量谐波分析仪，便携式超声波流量计，绝缘/接地电阻测试仪，温度、电流/电压、过程信号、热电阻/热电偶、压力、回路校验仪等电子、通讯、电力、石油化工、安全检查、钢冶、公共环保、消防特勤侦检救援、消防检测设备、特种设备检测、军事领域的专用仪器监测设备与工具。&&&&&&Company Profile Beijing Xinyu win equipment limited liability company operating mainly in the production and domestic and international advanced testing equipment, instrumentation, and diagnostic tools, as well as introduce advanced test, measurement of new technology for operating purposes. A: electrical fire, building fire detection and public safety facilities, equipment detectors B: lightning protection, lightning protection device detection equipment, mine detection device safety box C: Fire Fire Safety Inspection and Testing equipment, and investigate the cause of the fire equipment, police station fire alarm Services and equipment D: fire inspection and fire investigation equipment boxes, fire investigation kits, fire detection equipment to determine the scene Product E: Fire Engineering Detect boxes, cartons Detect building fire service installations, fire detection electrical box F: Airport Fire fire inspection equipment, subway Fire Safety Detect Box G: boilers, pressure vessels and special equipment, elevator equipment Detect H: Victoria seized power telecommunications equipment boxes, mechanical state patrol boxes I: Detect safety boxes, traffic accident investigation boxes, property management Detected me J: Public environmental hygiene Detect boxes, boxes of food safety at the scene detection, occupational health care at the scene Detect boxes, cartons Detect Radiological Protection at the scene, the situation of sanitation and disinfection Detected me, health production supervisor at the scene seized me K: Ultrasonic leak detector, ultrasonic spectrum analyzer, ultrasonic full-function fault detection system L: fire using infra-red thermal imaging, infrared imaging system for industrial use, the security-type infra-red thermal imaging M: Energy Conservation Supervision and Testing Instruments instrument N: Private Product: 31/2- 81/2 handheld/desktop Digital Multimeter, cross-DC clamp level pressure ammeter, temperature gauges, tachometer, digital megohm table, grounding resistance tester, desktop multimeter, digital frequency meter smart, figure synthesis/function signal generator, desktop digital electric bridge, oscilloscopes, infrared thermometer, vibrometer, digital DC regulated power supply, 51/2 hand-held multi-function calibrator field process instrumentation. O: agent Products:, infrared thermometer, infrared, ultrasonic full-function fault leakage/discharge detection device, flammable/toxic gas detector, harmonic power quality analyzer, portable ultrasonic flowmeter, insulation/Ground Resistance Tester, temperature, current/voltage, the process of signal, thermal resistance/thermocouple, pressure, loop calibrator, such as electronics, telecommunications, electricity, petroleum chemical industry, safety inspection, steel smelting, public environmental protection, fire detection Secret rescue, fire detection equipment, special equipment testing, military field equipment dedicated monitoring equipment and tools.17. 公司是台湾矽微、美国SSI公司在中国大陆的唯一授权代理商，经营压力传感器、变送器、流量计等自动化产品。&&&&&&Silicon micro companies in Taiwan, the United States SSI in mainland China only authorized agents, operating pressure sensors, transmitters, flowmeters and other automation products.18. 流量经营是什么意思18. 在现金流量表中，现金的流入和流出应当分为三类：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量。&&&&&&In the statement of cash flows, cash inflows and outflows should be classified into three groups: cash flows from operating activities, cash flows from investing activities and cash flows from financing activities.19. 将经营利润分解成经营活动现金流量和应计项目，并不能够进一步提高会计数字的解释能力，而随着现金流量逐步分解成经营、投资和筹资活动现金流量组成部分，会计数字与股票收益率的关联性得到了改善。&&&&&&However, with the gradual disaggregation of cash flows into operating, investing and financing cash flows components, the association of accounting digitals with security returns is significantly improved.20. 模型中，资产面采用无资产模型方式来模拟，负债面采用定期险、终身生死合险与递延年金险模拟寿险公司业务经营的现金流量情况。&&&&&&In the model, we use the non-asset model to simulate the cash flows of assets and the regular danger, the lifelong life and death gathers the danger to simulate the cash flows of liabilities.流量经营是什么意思,流量经营在线翻译,流量经营什么意思,流量经营的意思,流量经营的翻译,流量经营的解释,流量经营的发音,流量经营的同义词,流量经营的反义词,流量经营的例句,流量经营的相关词组,流量经营意思是什么,流量经营怎么翻译,单词流量经营是什么意思常用英语教材考试英语单词大全 (7本教材)
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新人求助哈，
在学习operating cash flow的时候，看到两种计算方法，
1）operating cash flow = EBIT - taxes + depreciation
2) operating cash flow = NET income + depreciation + changes in working capital
为什么会有上述区别，应该按哪一种呢？
完全晕了。。。
谢谢各位大神！
第一种么有把working capital的变化计入其中，所以不可以。
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第一种么有把working capital的变化计入其中，所以不可以。
鼓励积极发帖讨论
总评分:&经验 + 10&
你试下根据定义分解EBIT之类呢？
现金流的公式都是首先，营业按收付实现制为起点，然后增减非收付实现制的项目。
hyu9910 发表于
你试下根据定义分解EBIT之类呢？谢谢！我看看
vtmc 发表于
第一种么有把working capital的变化计入其中，所以不可以。好的，谢谢！：）
peng3409 发表于
现金流的公式都是首先，营业按收付实现制为起点，然后增减非收付实现制的项目。谢谢！那应该是按第二种来算。但是不太清楚为什么很多课件上都有第一种算法。。。
jasminelele 发表于
谢谢！那应该是按第二种来算。但是不太清楚为什么很多课件上都有第一种算法。。。第一种方法不需要估算经营资产变化，EBIT在很多例题或者报告中会给出，计算上比较简单吧，纯属个人猜测
use the second method. The first method provides an estimation of operating cash flow. It is a simple but less precise method.
Actually the second method is not accurate either. The correct way to calculate the operating cash flow should be:
Net income + deprecition - Gains + losses +adjustments of changes in working capital.
working capital = current operating assets/liabilities.
Any increase in current operating assets, such as accounts receivable, inventory, prepaid assets, etc., should be subtracted.
Any increase in current operating liabilities, such as accrued expenses, should be added into the net income.
daoming 发表于
use the second method. The first method provides an estimation of operating cash flow. It is a simpl ...谢谢大神！完全明白了！
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