推荐回答（1个）
、 现金流量的含义 现金流量是指投资项目在其计算期内因资本循环而发生的各项现金流 入和现金流出的数量。现金流量的计算是以收付实现制为基础的。 管理会计中所说的现金是制货币资金。 以现金流量作为长期投资的信息有如下优点： 1、 现金的收支运动可以序时动态地反映投资的流向与回收的投入产出关 系，便于全面评价投资效益。 2、 采用现金流量可以回避责权发生制时因存货估价和费用摊配不一致， 使利润出现差异。 3、 利用现金流量使得应用货币时间价值的形式进行动态投资效果的综合 评价成为可能。 二、 现金流量的内容 （一） 有关假定 1、 全投资假定 2、 项目计算期假定 3、 时点假定 4、 现金流量符号的假定 （二） 现金流量的内容 1、 现金流入的内容 （1） 营业收入 （2） 回收的固定资产残值 （3） 回收的流动资金 2、 现金流出的内容 （1） 建设投资 （2） 垫付的流动资金 （3） 付现的营运成本 （4） 支付的各项税款 三、 现金净流量的计算 （一） 现金净流量的含义 现金净流量是指在项目计算期内每年现金流入量与现金流出量的差额 。 建设期内发生的主要是投资支出，现金净流量一般为负值； 在生产经营期内，现金净流量一般为正值。 （二） 现金净流量的计算 现金净流量的计算公式如下： 某年现金净流量=该年现金流入量－该年现金流出量 http://www.adultedu.tj.cn/~ hxzd/html/kfjy/01kj1.htm
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