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中外合资经营企业法实施条例规定:申请设立合营企业必须由合营各方共同编制可行性研究报告,而上海市外经委还要求可行性研究报告中应对现金流量进行测算。但是现金流量表应包括哪些内容则未作具体规定。因此在编制现金流量表时就产生了不同的计算方法。由于计算方法不同,计算出来的现金净流量和内部收益率
The Regulations for the Implementation of the Sino-Foreign Equity Joint Venture Law stipulates that: When applying for the establishment of a joint venture, all parties to the joint venture must jointly prepare a feasibility study report, while the Shanghai Foreign Economic Relations and Exchange Commission also requires that the feasibility study report be used to measure cash flow. However, what should be included in the cash flow statement is not specified. Therefore, when calculating the cash flow statement, there are different calculation methods. Due to different calculation methods, the calculated net cash flow and internal rate of return