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20世纪40、50年代,现金流量开始被应用于资本预算分析及金融资产的定价。现金流量之所以作为企业财务预测决策的重要依据和信息,是因为采用现金流量可以回避在贯彻权责发生制原则时必然要遇到的因存货估价及费用摊配等会计核算方法的不一致而导致的不同方案利润指标相关性差、
In the 1940s and 1950s, cash flow began to be applied to the capital budget analysis and the pricing of financial assets. The reason why the cash flow is the important basis and information for the enterprise financial forecasting and decision making is that the use of cash flow can avoid the inconsistency between the accounting methods which are inevitable to be encountered in carrying out the principle of accrual basis due to inventory valuation and cost allocation The profitability of different programs is poorly correlated,