Cash flow: Difference between revisions
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imported>Doug Williamson (Link with Reconciliation page.) |
imported>Doug Williamson (Remove superfluous date 2013.) |
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[http://www.treasurers.org/node/9020 Students: Cash in, The Treasurer | [http://www.treasurers.org/node/9020 Students: Cash in, The Treasurer] | ||
[[Category:Manage_risks]] | [[Category:Manage_risks]] | ||
[[Category:Cash_management]] | [[Category:Cash_management]] | ||
[[Category:Liquidity_management]] | [[Category:Liquidity_management]] | ||
Revision as of 15:09, 11 April 2018
(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
- Accrual
- Amortisation
- Cash
- Cash conversion cycle
- CertICM
- Depreciation
- Free cash flow
- Incremental cash flows
- Profit
- Reconciliation
