Cashflow: Difference between revisions
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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. | ||
The cashflow for a given period may differ from the profit or loss for the same period because of: | The cashflow for a given period may differ from the profit or loss for the same period because of: | ||
#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. | |||
Cashflow is sometimes written ''cash flow''. | |||
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* [[Cash]] | * [[Cash]] | ||
* [[Cash conversion cycle]] | * [[Cash conversion cycle]] | ||
* [[CertICM]] | |||
* [[Depreciation]] | * [[Depreciation]] | ||
* [[Free cash flow]] | * [[Free cash flow]] | ||
* [[Incremental cash flows]] | * [[Incremental cash flows]] | ||
* [[ | * [[Profit]] | ||
==Other links== | ===Other links=== | ||
[http://www.treasurers.org/node/9020 Students: Cash in, The Treasurer, May 2013] | [http://www.treasurers.org/node/9020 Students: Cash in, The Treasurer, May 2013] | ||
[[Category:Cash_management]] | [[Category:Cash_management]] | ||
[[Category:Liquidity_management]] | [[Category:Liquidity_management]] | ||
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:
- 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.
Cashflow is sometimes written cash flow.
See also
- Accrual
- Amortisation
- Cash
- Cash conversion cycle
- CertICM
- Depreciation
- Free cash flow
- Incremental cash flows
- Profit
