工程经济学之现金流量
工程经济学之现金流量.mp32:20来自LearningYard学苑
现金流量
对一个系统而言，凡在某一时点上流出系统的货币称为现金流出或负现金流量，流入系统的货币称为现金流入或正现金流量；同一时间点上的现金流入减去现金流出的差称为净现金流量。现金流入、现金流出及净现金流量统称为现金流量。
For a system, the currency that flows out of the system at a certain point in time is called cash outflow or negative cash flow, and the currency that flows into the system is called cash inflow or positive cash flow; the cash inflow at the same point in time minus the cash outflow The difference is called net cash flow. Cash inflow, cash outflow and net cash flow are collectively referred to as cash flow.
来源百度
注意事项
（1）应有明确的发生时点；
（2）必须实际发生（如应收或应付账款就不是现金流量）；
（3）不同的角度有不同的结果（如税收，从企业角度是现金流出；从国家角度都不是）。
其三要素为时点、大小、方向
(1) There should be a clear timing of occurrence;
(2) It must actually happen (for example, accounts receivable or accounts payable are not cash flows)
(3) Different perspectives have different results (for example, taxation is cash outflow from the corporate perspective; neither from the national perspective).
The three elements are time, size, and direction
现金流量表
教学PPT
用表格的形式描述不同时点上发生的各种现金流量的大小和方向。
Use the form of a table to describe the size and direction of various cash flows at different points in time.
现金流量图
教学PPT
是描述现金流量作为时间函数的图形，它能表示资金在不同时间点流入与流出的情况。是资金时间价值计算中常用的工具。
It is a graph that describes cash flow as a function of time. It can represent the inflow and outflow of funds at different points in time. It is a commonly used tool in the calculation of the time value of funds.
横轴代表时间轴，代表时间的延续，横轴上的坐标称为时点，是现金流量发生的事件。
The horizontal axis represents the time axis, representing the continuation of time, and the coordinates on the horizontal axis are called time points, which are the occurrence of cash flow events.
时点表示这一期期末及下一期期初。
The time point represents the end of this period and the beginning of the next period.
箭头向上代表“现金流入”，通常有：营业收入、补贴收入、回收固定资产余值、回收流动资金；
The upward arrow represents “cash inflow”, usually: operating income, subsidy income, recovery of residual value of fixed assets, recovery of working capital;
箭头 向下代表“现金流出”， 通常有：建设投资、流动资金投资、经营成本、营业税金及附加、维持营运投资等构成。箭线的长短表示现金流量值的大小。
The downward arrow represents “cash outflow”, which usually consists of: construction investment, working capital investment, operating costs, business taxes and surcharges, and maintaining operating investments.
现金流入划在横轴的上方，现金流出划在横轴的下方，箭线上注明的数字表明现金流量的金额。
The length of the arrow indicates the size of the cash flow value. Cash inflows are drawn above the horizontal axis, and cash outflows are drawn below the horizontal axis. The number indicated on the arrow indicates the amount of cash flow.
需要注意的是，立足点不同，画法刚好相反
It should be noted that the footing is different, and the painting method is just the opposite.
教学PPT
教学PPT
参考资料：《工程经济学（第五版）》，教学PPT，百度
英文翻译：Google翻译
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