Cash flow

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(CF).

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


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

  1. Items in cash flow 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 cash flows, such as depreciation, amortisation, or making accruals.


Cash flow is sometimes written cashflow.


See also


Other links

Students: Cash in, The Treasurer