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ID:14241823
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页数:3页
时间:2018-07-27
《资金管理的关键现金流英文参考》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、THEKEYOFMONEYMANAGEMENT:CASHFLOW“Cashisking”hasbeenconsideredtobethecenterphilosophyofenterprisecapitalmanagementforalongtime.Enterprisecashflowmanagementdecisionsarealwaysbethekeytocorporatesurvival.Facingincreasinglyfiercemarketcompetitionthesurvivalenvironmentofbusinessiscomplexandcha
2、nging.Throughimprovingthemanagementofcorporatecashflowwecancontroltheoperationalriskreasonablyandenhancetheoverallefficiencyoftheuseoffundswhichwillacceleratetheenterprisesowndevelopment.CashandcashflowCashflowisanimportantconceptofmodernscience.Itmeansinacertainaccountingperiodinaccorda
3、ncewiththecashbasisthecashinflowcashoutflowandthetotalamountofthemthatgeneratedbyenterprise’scertaineconomicactivityincludingbusinessactivitiesinvestmentactivitiesfinancingactivitiesandnon-recurrentitems.Namely:thenumberofcashandcashequivalentsoftheinflowandoutflowinacertainperiod.Usuall
4、ythe‘cash’formthecashflowmanagementisnotmeanhandheldcashasweunderstandbutthecorporatecashonhandandbankdeposits.Italsoincludesothercurrenciesfundsandcashequivalents.CashisnotequivalenttoprofitsItisknownthatenterpriseistotakegainingaprofitasthepurpose.Currentlythereisalsosomeenterprisepain
5、stakinglyrunningafterhighavailsandhighprofits.Thereforesometimestherewillbesuchakindofwrongthoughtthinkingthatenterpriseprofitdemonstratinghighnumberistheperformanceoftheeffectivenessoftheoperationandmostlywillignoretheliquiditythatoughttobeprecipitatedinprofit.Asanenterprisemoneydirecto
6、rpeopleshouldbeabletodistinguishthedifferencebetweencashandprofitadequatelyandcorrectly.Profitdoesnotmeanthatbusinesseshaveamplecurrentcapital.Currentcapitaliswhatwecommonlyknownasthecashflowwhichplaysanimportantroleforthehealthydevelopmentofenterprise.Cashflowreferstothenumberofcashinfl
7、owandoutflowinaperiodoftime.Whensellingproductsprovidelaborsellthefixedassetsorborrowfromthebankenterpriseswillobtainthecashwhichformsthecashinflow.Inordertosurvivedevelopandexpandthepurchaseofrawmaterialsthepaymentofwagesthebuildingfixedassetsforeigninvestmentdebtrepayme
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