This research probes into the relationship between cash flow from operations(CFO) and total accruals(ACCR). Especially focuses on the project analysis after disassembling.

• 本研究则详细探讨由营业活动所产生之现金流量(CFO)与总应计项目(ACCR)间之关联性,特别是着重在拆解后的项目分析。