For example, for cash, lower turnover less tax basis; 譬如,少报现金营业额,降低纳税基础;
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。
Whereas, during the two-year period before default happened, the default probability has high relevance with profit earning capability, cash flow and receivable turnover. 而在违约发生的前二年的违约判别过程中,违约率与盈利能力指标、现金流量指标、应收账款周转率密切相关。
How to manage accounts receivable becomes more and more important because the ineffective credit control policy influence the cash turnover and operating effectiveness and has a negative effect for the development of postal enterprises. 由于应收帐款管理不善将影响到企业的资金周转和经营效益,不利于邮政企业的业务发展,因此应收帐款的管理也显得越来越重要。
The probability of default is positive relevant to cash assets rate which represents liquidity, retained earning rate which represents profitability and total assets turnover rate which represents service efficiency of assets. 企业的违约概率与代表流动性的现金资产比率、与代表盈利性的未分配利润资产比率、与代表资产使用效率的总资产周转率显著负相关。
Enterprise must strengthen cash management, reasonable organizing cash supply and reduce the cost for getting cash, speed up the cash turnover, optimize cash control and supervision mechanism, and can promote enterprise cash flow benign circulation and financial management goal realization. 企业只有加强资金管理,合理组织资金供应、降低资金成本、加快资金周转、优化资金控制和监督机制,才能促进企业现金流的良性循环和财务管理目标的实现。
In addition, the paper also use turnover as an indicator to measure behavioral characteristics of investors. Turnover and cash dividends regression analysis in panel data model showed that the cash dividend payment reduce turnover significantly. 此外,本文还以换手率为指标衡量投资者的行为特征,基于面板数据模型,对换手率和现金分红进行回归分析,结果表明现金分红的发放显著降低了换手率。
Financial Management is targeted cash ( or money) in circulation and turnover. 财务管理的对象是现金(或者资金)的循环和周转。