Cash Flow from Operations[经营业务现金流量]

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总结

什么是经营业务现金流量（Cash Flow from Operations）？释义

经营业务现金流量（ Cash Flow from Operations 或 Operating Cash Flow）用以确定公司经营业务现金流量与财务报告中的营运收入或纯收入之间的实际差距水平。（根据国际财务报告准则及美国通用会计准则，公司即便现金资源短缺，仍然有可能在财务报告中反映出健康的收入情况。）

换句话说，经营业务现金流量在为公司经营收入的质量把关。它能够充足证明一个公司盈利水平，而不仅仅是收入情况，因为即使公司财务报告显示有积极的净收入，其仍有可能无力偿还债务。

经营业务现金流量与财务报告中显示的所得收入之间的差距，能够反映出营业收入中非现金开支或非现金销售。如果公司财务报告反映的收入很高，经营业务现金流量却为负值，该公司就很有可能使用了激进的会计方法或技术。如果经营业务现金流量比率小于1，或者长期处下降趋势，这个公司的现金流就很有问题了。

经营业务现金流量比率的计算

经营业务现金流量比率有两个计算公式（请参考右图）：

用营运现金流除以营运收入（该公式能够准确反映当前经营业务的现金配比）
用所有交易的总现金流量（包括非经常项目）除以净收入（该公式能够反映那些与经营业务非直接相关的交易对现金流的影响）

两种方法量度的都是来自经营业务的现金收入，对营运资本不做计算要求。

小组

经营业务现金流量小组。

小组 (19名成员)

论坛

关于以下内容的论坛讨论：经营业务现金流量。您可以在下方提出有关此主题的问题、分享您的经验、报告新的发展或解释一些事情。

Net Income vs. Income from Operations?
What is the difference between Net Income and Income from Operations?...

1条评论

How to create a Cash Flow Statement?
How to prepare a Cash Flow Statement?...

2条评论

Reconciliation of the Cash Flow from Operations
Why do you think it is necessary to do a reconciliation for the cash flow from operations?...

2条评论

Valuation of Start Ups
With a negative EPS & negative cash flow due to either start up business or capital investment, what other way is feasible for valuing a company?...

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最佳实践

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专家提示

关于Cash Flow from Operations（英语）的高级见解。在这里，您将找到专家的专业建议。

	Decapitalization Strategies Things to do when Liquidity is too High In Strategy+Business, Issue 46, Spring 2007, BAH VP Justin Petit argues that many companies are sitting on mountains of ...
	Net Income vs. Cash Flow Financial Statement Analysis Cash Flow from Operations is a much better metric to assess a company�s financial health than Net Income, as cash flows ...
	Limitations of Cash Flow From Operations Financial Statement Analysis Limitations of Cash Flow From Operations: 1. Cash from operations does not include a charge for use of a firm�s operati...
	Accelerating Cash Flow Velocity Cash Management To accelerate cash flows, companies should address the following key areas: - Optimize the sales cycle by allowing adju...

信息来源

有关经营业务现金流量的各种信息来源。在这里，您将找到Powerpoint，视频，新闻等可用于您自己的讲座和讲习班。

	Cash Flow from Operations Diagram Analyzing Financial Results Download and edit this 12manage PowerPoint graphic for limited personal, educational and business use. Republishing in ...
	Earnings Management Real Activities Manipulation Sugata Roychowdhury finds evidence consistent with managers manipulating real activities to avoid reporting annual losse...
	Cash Flow from Operations CEO Compensation Emekat T. Nwaeze, Simon Yang and Jennifer Yin examine the role of cash flow from operations (CFO) in CEO cash compensati...