In this context,the theory of cash-flow tax(referred to as CFT),especially the corporate cash flow tax(referred to as CCFT) would refine the present CIT.
在这样背景下,现金流量税(cash-flowtax,以下简称CFT)尤其是公司现金流量税(corporate cash-flow tax,以下简称CCFT)理论便为满足这样的要求提供了一个可供借鉴的改革理念。
ChinaTraditional discounted cash flow (DCF) method was not suitable for evaluating the investment projects of oilfield development due to neglecting managerial flexibility in the decision maker under uncertain condition.
由于忽略了不确定条件下决策者的管理柔性,传统的折现现金流方法不适合评价油田开发投资项目。
Following the discounted cash flow approach,a deterministic inventory model for deteriorating items with inflation induced time-varying demand is presented.
利用折现现金流法建立了一类需求率依赖于通货膨胀和时间的变质性产品库存模型,允许缺货,缺货期间损失率与实际缺货量成正比,目标是确定最优的补货次数、补货时间和每次的补货量以使总费用现值最小,分析了模型的性质,给出了寻找最优策略的算法,并通过算例说明了模型。
Since economic profit plays an important role in business valuation, in this article the relationship between business value and economic profit is testified by introducing discounted cash flow.
经济利润在企业价值评估中起着非常重要的作用 ,本文从折现现金流方法入手 ,推导出企业价值和经济利润之间所存在的必然联系。
Concept and characteristics of mining assets were discussed , mathematic developing of theoretical model on foreign prevalent discount-cash flow was emphasized, and hypothesis of cost increase by degrees was inducted, which makes worth evaluation model apply in worth evaluation of the reserve units in a large scale.
论述了矿业资产的概念和特点,探讨了国外流行的贴现现金流理论模型的数学拓展,引入成本递增假设,使价值评估模型能大规模地应用于储量单元的价值评估;拓展模型创立了组合指数贴现系数和成本递增贴现系数,并对拓展结果所涉及的开发参数进行了敏感性分析,对贴现现金流模型的应用及其结果的合理性进行了分析。
It discourses upon mathematic developing of prevalent foreign discount-cash flow,and first introduces cost increasing hypothesis,which will impel value prediction model to be applied extensively to reserves value evaluation.
本文首先对我国石油储量管理体制进行评价,进而论述了矿业资产的概念和特点,文章着重探讨了国外流行的贴现现金流理论模型的数学拓展,首次引入成本递增假设,使价值评估模型能大规模地应用于储量单元的价值评估;拓展模型创立了组合指数贴现系数和成本递增贴现系数,并对拓展结果所涉及的开发参数进行了敏感性分析,最后,文章对贴现现金流模型的应用及其结果的合理性进行了说明和分析。
On China's Further Corporate Income Tax Reform: A Study of the Cash Flow Tax
用现金流量税指导我国公司所得税进一步改革研究
Analysis on cash flow and the cash flow of investment project in cash flow statement;
浅析现金流量表现金流量与投资项目现金流量
Free cash flow equals the difference between net operating profit after tax and net investment.
自由现金流量等于扣除调整税的净营业利润与净投资之差。
cash flow system of taxation: System of taxation whereby all expenditures are deducted from the income Base in the same year as they are incurred.
现金流量计税制:指一种税收制度,其中所有支出都从其发生的同一年度中从收入基础上减除。
There are many valuation tools, but the commonly used ones are Price/Earnings (PE), Enterprise Value/EBITDA*, Price/Book(P/B), and Dis-counted Cash Flow (DCF).
估价的方式众多，但较为常用的是本益比、企业价值／税前盈利和现金流量贴现。
time pattern of cash flows
现金流量时间分布模式
A heavy outflow of cash from the country.
本国现金很大的外流量
Determine the cash flows of three categories.
确定三类现金流量。
ECONOMIC SIGNIFICANCE OF CASH NET FLOW AND METHODS ON READING CASH FLOW BALANCE TABLE;
现金净流量的经济意义和现金流量表阅读法
Cash flow table--preparing method of cash flow from operating activities;
现金流量表——经营活动现金流量编制方法
A Brief Analysis of the Function of Cash Flow Statement and the Classification of the Cash Flow.;
试析现金流量表的作用及现金流量分类
cash-flow data and cash forecasting
现金流量数据与现金预测
Quantitative model of discount rate on the basis of the dynamic cash flow;
基于动态现金流量的折现率定量模型
Commodity Tax of Financial Service Industry: Tax Burden Equilibrium and Tax System Reform;
金融业流转税:税负均衡及税制改革
"The arrows in the diagrams represent the flow of cash, or "cash flow.""
图中的箭头方向表明了现金的流动或"现金流量"。
Cash Flow Management Based on the Synthetical Analysis Method of Cash Flow;
基于现金流量综合分析法的现金流经营
Humble Opinion of the Comparision of Forms for Rate of Flow on Cash in the Financial Enterprises and the Industrial and Commerial Enterprises;
刍议金融企业现金流量表与工商企业现金流量表的比较
The statement of cash flows is prepared on a cash basis.
现金流量表是以现金基础(收付实现制)来编报的。
