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jing li run han jin liang fen xi
Author(s): 
Pages: 30-31
Year: Issue:  16
Journal: Accountant

Abstract: 净利润含"金"量是指企业一定期内盈余净额(净利润)所含有的经营活动现金净流量,即盈余现金保障倍数.计算公式如下: 净利润含"金"量=经营现金净流量/净流量 净利润含"金"量越高,说明企业净利润现金保障力度越强;净利润含"金"量越低,说明企业净利润很少或没有多少现金作保障,企业资金的流动性不强,甚至很差.
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