企业持有各类资产的目的,总可归结为现金流的目标,即收回高于投入的现金。然而,对于特定项目来说,要计算出“所收回的现金”是否高于“所投入的现金”并不容易,也许要等到初始现金投入所购建的资产寿命已经终结,或项目已经清盘,才能知道总收回与总投入之间的现金差额,笔者称之为“溢余现金”(亏损时为负),这显然不适应会计“分期报告”的要求。不得已,会计上只好退而求其次,以应计制会计取代现金流会计,以“净利润”作为“溢余现金”的替 The purpose of holding various assets of an enterprise can always be attributed to the goal of cash flow, that is, recovering cash higher than the investment. However, for a given project, it is not easy to calculate whether the cash recovered is above the cash invested in, perhaps until the initial cash investment has ended the life of the assets purchased or The project has been wound up in order to know the total difference between the total return and the total cash investment, I call it “surplus cash” (loss is negative), which obviously does not meet the accounting “staging report ” requirements. As a last resort, accounting had to take the second place, with accounting-based accounting to replace cash flow accounting, with “net profit” as the “surplus cash” for