Than overall carrying out accounting on the cash basis, overall carrying out accounting on the accrual basis do more superpower.

全面实行权责发生制比全面实行收付实现制具有更多优越性。

youdao

On this basis work, the paper analyses the process of adjusting net accounting profit to operating cash flow and suggests the adjusted FCF model computing from operating cash flow.

在此基础上，结合将净利润调节为经营活动的现金流量的过程，提出了以经营现金流量为计算出发点的修正自由现金流量模型，并给出计算实例。

youdao

Much of the gas being produced, when you add in all the expenses including building gathering systems, purification plants, and accounting for the bad wells, lose money on a pure cash flow basis.

FORBES: My Prediction Was Wrong: Why We Didn't Get To $8 Natural Gas