现金流量法适用于详查及以上勘查阶段的探矿权评估和赋存稳定的沉积型矿种的大、中型矿床中普查勘查区的探矿权评估；拟建(新建)和在建矿山的采矿权评估，以及具备现金流量法适用条件的（具备或可类比确定评估参数的）生产矿山采矿权评估。
对拟建(新建)和在建矿山的采矿权评估，应具备由符合资质条件单位完成并经审批的矿产资源开发利用方案，或符合资质条件单位完成的(预)可行性研究报告或初步设计等资料。
“符合资质条件单位”是指取得符合建设主管部门颁发的“工程设计资质分级标准”所规定的设计资格的单位。
矿业权评估中运用现金流量法应注意的问题有：
1．评估基准日之前发生的地质勘查投资不计入现金流出中。
2．在安排后续地质勘查投资现金流出时，应根据下一步勘查方案或施工设计设计的工作进度或类比类似矿床勘查周期在现金流量表中列示。在安排固定资产投资额现金流出时，各年的现金流出额和流出时间应按矿产资源开发利用方案或（预）可行性研究报告或初步设计等资料设计的基建工期及工程进度在现金流量表中列示。房屋建筑物和设备采用不变价原则考虑其更新资金投入，即设备、房屋建筑物在其计提完折旧后的下一时点（下一月）投入等额初始投资。
3．评估利用的资源储量应与矿山开发规模、生产能力、采矿许可证有效期限相匹配。
4．固定资产的残值在各类固定资产折旧年限结束年回收，评估计算期末回收固定资产的余值。
5．流动资金按生产负荷分段投入。评估计算期末回收全部流动资金。
6．应分清项目系统的现金流量流入、流出的内容。如折旧和摊销等是系统内部的现金转移，未流向系统之外；作为现金流出项的是经营成本而不是总成本费用。
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················· 苏悦的自由岛 ················· 大家好，这里是苏悦的自由岛。 上周写了一篇关于失业和就业形势的文章，没想到引起了很多人的共鸣。…
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这是一个搞钱的时代。很多人，都希望利用自己的业务时间和个人专长，做个兼职，赚点外快。因为有这个想法的人太多，很多人就把主意打到了我们的头上，利用我们想干副业的心理来骗钱。 1、电商…
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