资金管理的关键现金流英文参考

1、the key of money management: cash flow “cash is king” has been considered to be the center philosophy ofenterprise capital management for a long time. enterprise cash flowmanagement decisions are always be the key to corporate survival.facing increasingly fierce market competition the survival envir

2、onmentof business is complex and changing. through improving themanagement of corporate cash flow we can control the operational riskreasonably and enhance the overall efficiency of the use of funds whichwill accelerate the enterprises own development.cash and cash flow cash flow is an important con

3、cept of modern science. it means in acertain accounting period in accordance with the cash basis the cashinflow cash outflow and the total amount of them that generated byenterprises certain economic activity including business activitiesinvestment activities financing activities and non-recurrent i

4、tems.namely: the number of cash and cash equivalents of the inflow andoutflow in a certain period. usually the cash form the cash flow management is not meanhandheld cash as we understand but the corporate cash on hand and bankdeposits. it also includes other currencies funds and cash equivalents.ca

5、sh is not equivalent to profits it is known that enterprise is to take gaining a profit as the purpose.currently there is also some enterprise painstakingly running after highavails and high profits. therefore sometimes there will be such a kind ofwrong thought thinking that enterprise profit demons

6、trating high numberis the performance of the effectiveness of the operation and mostly willignore the liquidity that ought to be precipitated in profit. as an enterprisemoney director people should be able to distinguish the differencebetween cash and profit adequately and correctly. profit does not

7、 meanthat businesses have ample current capital. current capital is what we commonly known as the cash flow whichplays an important role for the healthy development of enterprise. cash flow refers to the number of cash inflow and outflow in aperiod of time. when selling products provide labor sell t

8、he fixed assetsor borrow from the bank enterprises will obtain the cash which forms thecash inflow. in order to survive develop and expand the purchase of rawmaterials the payment of wages the building fixed assets foreigninvestment debt repayment and other business activities led to theoutflow of c

9、ash flow. if enterprises do not have sufficient cash flow toface these business expenses the result can be well imagined. judgingfrom the overall development of enterprises cash flow is more importantthan profits it runs through every aspect of business. in the real life wecan see that although the

10、book profits of some big enterprises is highthey close down because of insufficient cash flow some enterprises is ata loss although the long-term but it can rely on their own cash flow tolong-term survival. the sustainable development of enterprises operatingrelies on good adequate cash flow but not

11、 high profit.plan rationally and control the cash flow traditional the cash management business mainly involves theinflow and outflow of funds. however cash management in a broad sensehas more widely scope. it typically includes enterprises account andtransaction management liquidity management inve

12、stment managementfinancial management risk management and etc. so cooperating canstart the cash management by planning cash flow and controlling cashflow. planning cash flow mainly uses the cash budget and the businessexperience of the past to determine a reasonable amount of cash budgetand the best

13、 cash holdings. if enterprises can accurately forecast cashflow we can ensure that sufficient liquidity. cooperating cash flowprojections based on the length of time is divided into short medium andlong-term forecast. usually the longer the period is the worse theaccuracy of the forecasts have. in t

14、he end the choice of cash flow forecastshould accord to the overall development strategy and actualrequirements. controlling cash flow is enterprise internal control. it is based on theright plan. it mainly includes the centralized control of corporate cashflow. it will be more conducive for the cor

15、porate fund managers tounderstand the overall situation of enterprise funds and control this partof cash flow quickly and effectively. so that they can preserve and usethe cash to achieve the best state. therefore cash flow management is the key to the moneymanagement ， the role in enterprise surviv

16、al and development andbusiness management should not be ignored. if the enterprise wants tocontinue to develop and be continuous expansion it should judgereasonably and give full consideration to the cash flow management. 资金管理的关键：现金流 “现?/b为王”一直以来都被视为企业资金管理的中心理念。企业现金流量管理水平往往是决定企业存亡的关键所在。在面对日益激烈的市场竞争，

17、企业面临的生存环境复杂多变，通过提升企业现金流的管理水平，才可以合理的控制营运风险，提升企业整体资金的利用效率，从而不断加快企业自身的发展。现金及现金流 现金流量是现代理财学中的一个重要概念，是指企业在一定会计期间按照现金收付实现制，通过一定经济活动包括经营活动、投资活动、筹资活动和非经常性项目而产生的现金流入、现金流出及其总量情况的总称。即：企业一定时期的现金和现金等价物的流入和流出的数量。现金流量管理中的现金，不是我们通常所理解的手持现金，而是指企业的库存现金和银行存款，还包括现金等价物，即企业持有的期限短、流动性强、容易转换为已知金额现金、价值变动风险很小的投资等。包括现金、可以随时用于

18、支付的银行存款和其他货币资金。现金不等同于利润 企业是以盈利为目的的，是人尽皆知的。当前不乏有一些企业刻意的追求高收益、高利润。因此往往会有这样一种错误的思想，认为企业利润显示的数值高就是经营有成效的表现。从而很大一定程度上忽略了利润中所应该体现出来的流动性。作为企业的资金管理者应当要能够充分、正确地界定现金与利润之间的差异。利润并不代表企业自身有充裕的流动资金。流动资金也就是我们俗称的现金流，对于企业的健康发展有着重要的作用。 现金流（cash flow）是指一段时间内企业现金流入和流出的数量。企业在销售商品、提供劳务、或是出售固定资产、向银行借款的时候都会取得现金，形成现金的流入。而企业为了生存、发展、扩大需要购买原材料、支付工资、构建固定资产、对外投资、偿还债务等，这些活动都会导致企业现金流的流出。如果企业手头上没有足够的现金流来面对这些业务的支出，其结果是可想而知的。从企业整体发展来看，现金流比利润更为重要，它贯穿于企业的每个环节。在现实生活中我们可以看到，有些企业虽然账面盈利颇丰，却因为现金流量不充沛而倒闭；有的企业虽然长期处于亏损当中，但其却可以依赖着自身拥有的现金流得以长期生存。企业的持续性发展经营，靠的不是高利润而是良好、充足的现金流。合理规划、控制企业现金流 传统意义上的现金管理主要是涉及企业资金的流入流出。然而广义上的现金管理，其所涉及的范围就要广的多，