经营性净现金是什么？

中文：

经营性净现金是指企业在一定期间内，通过正常的生产经营活动所产生的现金流量净额。它是企业现金流量表中的一个重要指标，反映了企业经营活动中的现金流入和流出情况，是评估企业经营状况的重要指标之一。

经营性净现金的计算公式为：经营性净现金 = 经营活动现金流入 - 经营活动现金流出。其中，经营活动现金流入主要包括销售商品、提供劳务所收到的现金，收到的税费返还等；经营活动现金流出主要包括购买商品、接受劳务支付的现金，支付给职工以及为职工支付的现金等。

经营性净现金的正负值反映了企业经营活动的现金流量状况。如果经营性净现金为正，表示企业在经营活动中产生的现金流量足够支付其日常运营所需资金，并且还有剩余现金可以用于投资或偿还债务。相反，如果经营性净现金为负，则表示企业在经营活动中产生的现金流量不足以支付其日常运营所需资金，需要通过其他方式筹集资金。

经营性净现金是企业经营状况的重要反映，对于投资者、债权人等利益相关者来说，了解企业的经营性净现金状况可以帮助他们更好地评估企业的经营风险和未来发展潜力。

英文：

What is Operating Net Cash Flow?

Operating net cash flow refers to the net cash flow generated by a company through its normal operating activities within a certain period. It is an important indicator in a company's cash flow statement, reflecting the cash inflows and outflows in its operating activities. It is one of the key metrics in assessing a company's operating performance.

The formula for calculating operating net cash flow is: Operating Net Cash Flow = Cash Inflow from Operating Activities - Cash Outflow from Operating Activities. Among them, cash inflow from operating activities mainly includes cash received from selling goods and providing services, and cash received from tax refunds; cash outflow from operating activities mainly includes cash paid for purchasing goods and receiving services, cash paid to employees and cash paid for employees.

The positive or negative value of operating net cash flow reflects the cash flow situation of a company's operating activities. If the operating net cash flow is positive, it means that the cash flow generated by the company's operating activities is sufficient to cover its daily operational expenses, and there is also surplus cash available for investment or debt repayment. On the contrary, if the operating net cash flow is negative, it means that the cash flow generated by the company's operating activities is insufficient to cover its daily operational expenses, and additional funds need to be raised through other means.

Operating net cash flow is an important reflection of a company's operating performance. For stakeholders such as investors and creditors, understanding a company's operating net cash flow can help them better assess the company's operational risks and future development potential.