cash operating statement

英 [kæʃ ˈɒpəreɪtɪŋ ˈsteɪtmənt]

美 [kæʃ ˈɑːpəreɪtɪŋ ˈsteɪtmənt]

现金预算执行情况表

Second, as there are some short-term liabilities which result from accrued expenses, the figure of cash payments for operating expenses is different from that of operating expenses in the income statement.
其次，鉴于有一些累计费用导致的短期负债，也会使得损益表上的营业费用与发生营业费用支付的现金不相等。
This paper first summarizes the purposes and functions of statement of cash flow, and then analyzes the business operating characteristics at different stages of business life cycle. The paper finally discusses representations of cash flow at different stages at which help to financial statement user exactly decision-making.
本文在论述现金流量表目的与作用的基础上，分析企业生命周期不同阶段所表现的经营特征，探讨企业生命周期不同阶段现金流量的具体表现，从而有助于报表使用者作出正确的决策。
The cash flow from operating activities per share could barely explain the share price, but the value correlation appears a rising trend, so the statement of cash flow could help the investor.
每股经营现金流量对股票价格的解释能力很弱，但却呈现稳定上升的趋势，表明将现金流量表纳入财务报告范围进行公布对投资者是有益的。