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一、现金流量的含义及作用(一)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可能或应该发生的各项现金流入量与现金流出量的总称。它是计算项目投资决策评价指标的主要依据和重要信息之一。
I. Implications and Functions of Cash Flows (I) Implications of Cash Flows Cash flows refer to the general term of all cash inflows and outflows that the investment projects may or should take because of capital circulation during the calculation period. It is one of the main basis and important information for calculating the evaluation index of project investment decision.