国内的叫法是:处置子公司及其他营业单位收到的现金净额 --- 摘抄自2013注册会计师考试教材 -会计 分册 230页 【现金流量表】
请参照英文解析:
Proceeds from Divestiture of Businesses
The cash inflow associated with the amount received from the sale of a portion of the company's business, for example a segment, division, branch or other business, during the period
国内的叫法是:处置子公司及其他营业单位收到的现金净额 --- 摘抄自2013注册会计师考试教材 -会计 分册 230页 【现金流量表】
请参照英文解析:
Proceeds from Divestiture of Businesses
The cash inflow associated with the amount received from the sale of a portion of the company's business, for example a segment, division, branch or other business, during the period