Cash flow
From ACT Wiki
Accounting - cash management - financial reporting.
(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
- 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
