Cash flow

(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

• Accrual
• Amortisation
• Balance
• Balance sheet
• Cash
• Cash burn rate
• Cash concentration
• Cash conversion cycle
• Cash conversion efficiency
• Cash flow at risk
• Cash flow exposure
• Cash flow hedge accounting
• Cash flow insolvent
• Cash flow management
• Cash flow statement
• Cash forecasting
• Cash management
• Certificate in International Cash Management (CertICM)
• Depreciation
• Discounted cash flow (DCF)
• Financial reporting
• Free cash flow
• Geared cash flow
• IAS 7
• Incremental cash flows
• Liquidity
• Liquidity risk
• Order to cash cycle
• Profit
• Reconciliation
• Risk
• Shareholders cash flow
• Statement of cash flows
• Ungeared cash flow

Other resource

Students: Cash in, The Treasurer