Difference between revisions of "Cashflow"

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(CF).  
 
(CF).  
 
  
 
The movement of cash in or out of a business, a project or a financial instrument in a particular period under review.
 
The movement of cash in or out of a business, a project or a financial instrument in a particular period under review.
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#Items in cashflow which are not part of profit or loss.  For example capital expenditure or the collection of trade debtors arising and recognised in prior periods; and
 
#Items in cashflow which are not part of profit or loss.  For example capital expenditure or the collection of trade debtors arising and recognised in prior periods; and
 
#Items in profit or loss which are not cashflows, such as depreciation, amortisation, or making accruals.
 
#Items in profit or loss which are not cashflows, such as depreciation, amortisation, or making accruals.
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Cashflow is sometimes written ''cash flow''.
  
  
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* [[Cash]]
 
* [[Cash]]
 
* [[Cash conversion cycle]]
 
* [[Cash conversion cycle]]
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* [[CertICM]]
 
* [[Depreciation]]
 
* [[Depreciation]]
 
* [[Free cash flow]]
 
* [[Free cash flow]]
 
* [[Incremental cash flows]]
 
* [[Incremental cash flows]]
* [[CertICM]]
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* [[Profit]]
 
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===Other links===
 
===Other links===

Revision as of 11:45, 21 May 2017

(CF).

The movement of cash in or out of a business, a project or a financial instrument in a particular period under review.


The cashflow for a given period may differ from the profit or loss for the same period because of:

  1. Items in cashflow which are not part of profit or loss. For example capital expenditure or the collection of trade debtors arising and recognised in prior periods; and
  2. Items in profit or loss which are not cashflows, such as depreciation, amortisation, or making accruals.


Cashflow is sometimes written cash flow.


See also

Other links

Students: Cash in, The Treasurer, May 2013