Cost recovery : the concept by which some purchases of goods or services are recorded as assets because their costs are expected to be recovered in the form of cash inflows ( or reduced cash outflows ) in future period 成本恢复:商品或劳务在购入时确认为资产的理念,因为他们预期恢复为现金流入(或减少现金流出)的形式
The necessary expected cash outflow for realizing cash inflow generated during the continuous use of the asset ( including the cash outflow for bring the asset to the expected conditions for use ) （二）为实现资产持续使用过程中产生的现金流入所必需的预计现金流出（包括为使资产达到预定可使用状态所发生的现金流出） 。
Its mortgages must be financed through the issuing of bonds that adhere to the “ balance principle ” : the maturity and cashflows of the bonds must match those of the underlying loans almost perfectly 其房产抵押贷款必须遵守“平衡原则” ，通过发行债券来融资：债券到期的现金流出必须和同期房贷还款的现金流入几乎完全吻合。
The concept by which some purchases of goods or services are recorded as assets because their costs are expected to be recovered in the form of cash inflows ( or reduced cash outflows ) in future period 一些购买的货物或者接受的劳务服务以资产的概念来记录，他们的费用预计在将来的时期被以现金流入(或者降低现金流出)的形式追回。
The term " group assets " refers to a minimum combination of assets that may be recognized by an enterprise , by which the flow - in cash generated shall be generally independent of those by other assets or group assets 资产组，是指企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。
It ’ s including : the defination and the characteristics of financial planning ; the content of cash flow and its management ; the cash flow model and personal cash sequence in the finance mangaing process 本论文的宗旨在于视个人理财过程为现金流管理过程,把个人理财完全置于现金流模型下进行探讨,对个人财务中的现金流入流出进行匹配管理。
A conspicuous character of the assets of the headquarters is that it is difficult to generate independent cash inflow when it is separated from other assets or asset group and difficult to attribute its carrying value completely to a certain group 总部资产的显著特征是难以脱离其他资产或者资产组产生独立的现金流入，而且其账面价值难以完全归属于某一资产组。
The cash flow likes the blood of company . life insurance company , whose process of cash flow is different from general company , runs by cash as the carrier , and the cash flow inflow the life insurance company after outflow 寿险公司是以现金为载体进行经营的,寿险业的现金流转过程与实业公司不同,通常是先有现金流入,然后才有现金的流出,并且寿险公司的现金流出时间和金额具有不确定性。
Where the cash inflow of the asset group is affected by the internal transfer price , the future cash flow of the asset group shall be determined on the basis of the best available estimate made by the managers of the enterprise for the future price in the fair transaction 如果该资产组的现金流入受内部转移价格的影响，应当按照企业管理层在公平交易中对未来价格的最佳估计数来确定资产组的未来现金流量。
Studying the change of cash flow is a main content of modern financing . cash flow can directly reflect the ability of paying a debts , obtaining profits , and financial elasticity of business , which can be judged financial condition of business and predicted input and output cash flow business and predicted input and output cash flow in the future business 研究现金流量的变化是现代理财的一项重要内容，现金流量能直接反映企业的获利能力、偿债能力、财务弹性，进而判断企业的财务状况，并可预测企业未来的现金流入流出的情况。
