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在评估企业的经营业绩时，经常要用到利润和现金流量指标。实际上，利润和现金流量是两个不同的概念，二者既有区别又有联系，它们是从两个不同的侧面对经营业绩进行的评价。对于管理比较规范、会计制度比较健全、能够按照会计准则和有关的会计制度进行会计核算，并且收益较为?
In assessing the business performance of enterprises, often use the profit and cash flow indicators. In fact, profit and cash flow are two different concepts. There are both distinctions and connections between them. They are the evaluations of business performance from two different perspectives. For more standardized management, accounting system is relatively sound, according to accounting standards and related accounting system for accounting, and more income?