The expected future cash flow of an asset shall base on the latest financial budget or forecast data as well as the stable or regressive growth rates after the year of the aforesaid budget or forecast.

 
  • 預計資產(chǎn)的未來(lái)現金流量,應當以經(jīng)企業(yè)管理層批準的最近財務(wù)預算或者預測數據,以及該預算或者預測期之后年份穩定的或者遞減的增長(cháng)率為基礎。
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