operating cash flow

The operating cash flow can transfer the incremental information, on the basis of the surplus information. These two kinds of information differ not only in their content but also in their focus.

经营性现金流量能在盈余信息的基础上向市场传递增量信息，两者包含的信息含量存在一定区别，各有侧重点。

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The company had negative operating cash flow in the first six months of 2013, requiring it to tap external funding to meet its financial needs and obligations, according to the prospectus of a recent bond offering.

根据万达近期的债券募集说明书，去年上半年和今年上半年，公司的营运现金流均为负值，需筹集外部资金以满足其财务需求。

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On this basis work, the paper analyses the process of adjusting net accounting profit to operating cash flow and suggests the adjusted FCF model computing from operating cash flow.

在此基础上，结合将净利润调节为经营活动的现金流量的过程，提出了以经营现金流量为计算出发点的修正自由现金流量模型，并给出计算实例。

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After years of development, the diversification of many non-related business often frustrated, as well as the depletion of gold resources, the record group operating cash flow decline in funding nervous start, a rapid increase in debt levels, enterprise development in a difficult position.

经多年的发展，许多非相关的多元化业务的屡屡受挫，以及金矿业务的资源枯竭，金创集团的经营性现金流下降，资金开始紧张，负债水平快速上升，企业发展陷入困境。

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Our solid results for the first quarter of 2008 and increased full-year 2008 operating cash flow outlook reflect the progress the company is making.

我们强劲的2008年一季度业绩和2008年全年运营现金流前景的改善，反映出公司正在取得的进展。

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From the perspectives of size, operating cash flow, process technology level, new product development readiness for specific target market and availability of professional technical team, CRM is well equipped to invest in the 6 inch wafer fabrication plant.

从华润微电子目前的经营规模、资本结构、经营性现金流、工艺技术水平以及针对目标市场的产品开发准备和专业技术人才队伍来看，已经具备了建设6英寸芯片生产线的组织资源。

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Meanwhile it tables several proposals and measure on how to improve managing concept and system of operating cash flow control.

最后，结合企业实例，对于如何完善企业现金流量控制的思路和方法提出若干建议措施。

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Based on accrual accounting, accounting earnings consists of non-cash accruals and operating cash flow.

在应计制下，会计盈余由非付现的应计和付现的经营活动现金流两部分组成。

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For example, management can do earning management through planning transaction making permanent BTD. Management also can make transactions to change operating cash flow, and influence the accounting income and taxable income at the same time.

比如管理层可通过改变交易时间、创造交易等规划或采取交易的行为产生永久性差异或改变经营活动现金流量来进行真实盈余管理，这种盈余管理行为将同时影响会计所得和应税所得。

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If the company were really generating close to$ 2bn in operating cash flow, it would not have had to file for a court supervised restructuring with its creditors, Muddy Waters said.

浑水公司表示，如果这家公司的营运现金流果真接近20亿美元，它就不用向债权人提出在法院指导下进行重组。

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A reasonable grasp of the effect of accrual and operating cash flow upon future enterprise profit benefits the investors in choosing better shares, and also helps administrators to adjust their asset structure in a more suitable way.

把握住应计利润和现金流量对未来收益的影响，一方面可以帮助投资者选择正确的股票，一方面也可以帮助管理者调整资产结构使之趋于合理。

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Positive analysis shows that net operating cash flow per share, the capital structure, asset fluidity are irrelated to cash dividend per share.

实证结果显示每股净现金流量、股权结构、资产流动性等因素和每股现金股利不相关；

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Management said a 90 per cent fall in operating cash flow and a rise in inventory turnover were largely to do with technology costs.

国美管理层表示，运营现金流减少90%、库存周转率提高主要和技术成本有关。

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Yahoo says the deal will boost operating cash flow by$ 275 million a year.

雅虎称，这桩交易将使运营现金流量每年增加2.75亿美元。

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The operating cash flow, as defined by accounting postulates of our country, refers to the increase and decrease in cash due to trade or other businesses, i.e. the influx and outflow of cash.

现金流量在我国会计准则中的定义为企业因交易或者其他事项而引起的现金增加或减少量，即现金流入和流出的数量。

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Therefore, cash flow, as the basic of the evaluation, should be the overall cash flow occurring in all the enterprise business activities instead of the operating cash flow, free cash flow, equity cash flow or debt cash flow.

因此作为评估基础的现金流量应该是包括企业一切活动在内的整体现金流量，而不是经营活动现金流量、自由现金流量、股权现金流量或者债务现金流量。

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Endogenous financing is the main source of the project investment, which comes from operating cash flow of the enterprises. Namely, the enterprise cash flow income is used to invest the new projects. External financing consists of two ways, equity financing and debt financing.

内源融资就是项目投资的资金主要来源是靠企业的经营现金流，即以企业现金流收入来进行新项目投资；外部融资通过权益融资和债务融资两种方式实现。

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Through empirical research methods, the study draws a conclusion that the majority shareholders of listed companies capital occupying has negative impact to profit ability 、 repayment capability and operating cash flow.

通过实证方法得出结论：大股东占款对上市公司盈利能力、偿债能力和经营活动现金流量产生了消极的影响。

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To verify whether the excess profit is only relevant to operating cash flow, this thesis employs the standard capital asset pricing model, the Fama and French three-factor model to verify whether the excess profit is also influenced by market risk factors.

为了验证这个投资组合的超额收益是否只与现金流量有关，本文进一步利用标准资本资产定价模型、Fama和French（1993）三因素模型，检验这个超额收益是否与市场风险因子有关。

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Study of selected indicators have been more concentrated in the enterprise solvency indicators and profitability indicators, this increased to better reflect the quality of corporate earnings and operating cash flow ability to target financial targets.

本文通过增加了更能反映企业盈利质量的现金流量能力指标和营运资金指标的模型分析。

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Financial Management ( Financial Management) is the overall goal, on the purchase of assets ( investment), capital facilities ( financing) and operating cash flow ( working capital), as well as the distribution of profits.

财务管理（Financial Management）是在一定的整体目标下，关于资产的购置（投资），资本的融通（筹资）和经营中现金流量（营运资金），以及利润分配的管理。

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The company also estimated the agreement would provide it with a$ 275-million benefit to annual operating cash flow because it will not have to invest in its own search technology.

雅虎公司还估计，协议将提供价值275万美元利润，因为它不必投资于自己的搜索技术。

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On the contrary, investment as a proportion of operating cash flow has actually fallen from 29 per cent to 23 per cent in the past five years, Goldman says, apparently because companies are gloomy about the growth outlook.

相反，高盛表示，投资占营业现金流的比例在过去5年里实际上已从29%下降至23%，这显然是因为企业对增长前景感到悲观。

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Analysis on Operating Cash Flow of Quote Companies

解读上市公司的经营活动现金流量

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On the other side, the manipulation against OCFPS index is mainly existed in those companies who have bigger net operating cash flow per share, which has revealed the severity of the related trade in the listed company.

而针对每股经营性现金净流量的操纵主要集中在每股经营性现金净流量数值较大的公司，这就说明了我国上市公司关联交易情况的严重性。

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Is It Operating or Financing Cash Flow?

这是营业或筹资现金流？

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There is no significantly different operating cash flow between these two types of firms.

法人控股公司与国家控股公司的经营活动现金流量并无显著差异；

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Its operating cash flow, excluding post-tax Gulf of Mexico-related expenditures, was$ 15bn in the first half of 2011.

2011年上半年，剔除与墨西哥湾漏油事件相关的税后支出之后，BP的营运现金流为150亿美元。

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The efficiency of the current assets quality can flow through asset turnover, inventory turnover, accounts receivable turnover and operating cash flow and operating profit ratio.

流动资产质量的周转性可以通过对流动资产周转率、存货周转率、应收账款周转率、经营活动现金流量与营业利润比指标分析来进行评价。

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Financial statements and notes contained in the listed companies mainly reflects the financial position, operating results and cash flow characteristics.

财务报表及其附注所包含的内容主要反映上市公司财务状况、经营成果、以及现金流量方面的特征。

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