| 单词 | cash flow |
| 释义 | cash flow cash flow1. The movement of cash in and out of a business. A cash-flow statement shows the inflows and outflows of cash and cash equivalents for a business over an accounting period under various set headings (operating activities; investing activities; financing activities). The Financial Reporting Standard Applicable in the UK and Republic of Ireland requires nearly all companies to publish a cash-flow statement in their annual accounts. A cash-flow projection (or cash budget) sets out all the expected payments and receipts in a given period. This is different from the projected profit and loss account and, in times of cash shortage, may be more important. It is on the basis of the cash-flow projection that managers may arrange appropriate financing facilities and may also arrange for employees and creditors to be paid at appropriate times. See alsodiscounted cash flow; free cash flow. cash flow at risk A measure of the risks to a firm’s cash flows, calculated by applying the concept of value-at-risk. |
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