Cash flow: Difference between revisions

Revision as of 11:47, 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 cash flow for a given period may differ from the profit or loss for the same period because of:

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
Items in profit or loss which are not cash flows, such as depreciation, amortisation, or making accruals.

Cash flow is sometimes written cashflow.

@@ Line 1: / Line 1: @@
-The same as cashflow.
+(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:
+#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
+#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 ==
-* [[Cashflow]]
+* [[Accrual]]
+* [[Amortisation]]
+* [[Cash]]
+* [[Cash conversion cycle]]
+* [[CertICM]]
+* [[Depreciation]]
+* [[Free cash flow]]
+* [[Incremental cash flows]]
+* [[Profit]]
+===Other links===
+[http://www.treasurers.org/node/9020 Students: Cash in, The Treasurer, May 2013]
 [[Category:Manage_risks]]
 [[Category:Cash_management]]
 [[Category:Liquidity_management]]