请教做sample遇到的问题！

请问这句话怎么理解？Early revenue recognition and delayed expenserecognition would decrease cash from operations, not increase it.

NI多了，但没有现金进来，所以Accounts Receivable也多了，再加上Tax多了，所以CFO少了

会计上合理避税，延迟确认收入，提早确认费用，应该是吧哈哈。

Early revenue recognition has no cash received because the income statement appears to be inflated by revenue that has not been properly been recognized as true revenue.  There has been no cash effect from this revenue and an analyst shoud decrease the cash flow once doing the cash flow statement.
The delayed expenditure that should properly adjusted in the cash flow statement because the expenditure should have been expensed in the correct period.  This is how analyst adjusting the cash flow statement taken into effect the true cash flow from operation, from finance and investing.  Hope this helps and explain.

增加了revenue，于是tax增加，于是CFO减少了

jayathena 发表于 2013-5-27 22:26
增加了revenue，于是tax增加，于是CFO减少了

？revenue 多了， NI 也多了啊， CFO  整体 咋就少了呢