现金流量培训教材

cashflowWhatiscashflowCashflowisusuallyunderstoodtobethetotalamountofcashthatisgeneratedandreceivedbyacompany,alongwiththeamountofcashthatisusedforexpensesoftheorganization.cashflowcanbeassociatedwiththegeneraloperationofthecompanyorwithaparticularcomponentorprojectofthecorporation.Oneofthecentralgoalsofanytypeofbusinessistomaintainapositivecashflow.SomebodysaysthecashflowistheNO.1killerofsmallbusinesses.

Doyoubelieveit?Twomainreasons1.Companiesaren’trealisticwhenitcomestopredictingtheirincomeandexpenses.Theyoverestimatetheirincomeandunderestimatetheirexpenses.

2.Companiesdon’tseeacashshortagecomingandtheyrunoutofmoneyYoucanhavethemostamazingserviceorproductintheworld,butifyourunoutofcash,itwon’tmatter.Nowwecantakeourbook’scaseasanexample(p36)thecashflowgapVocabulary

(inourbook)cashflow：现金流向、现金流动cashflowgap：现金流量差额finalpayment：最后付款downpayment：订金bill：vt.要求支付…的费用remainder：n.剩余物earlysettlementdiscount：提前付款折扣laborcost：劳动力成本outstanding：adj.剩余的outstandingbalance：剩余金额ashortageofcash：现金短缺turnover：n.营业额TermsCreditsales赊账销售creditterms：信用期限、信用条件financingcosts：筹措成本potentialcustomer：潜在客户Cashreceipt现金收讫Cashdisbursement现金支出Day-to-dayoperation日常营运Capitalexpenditure资本开支cashondelivery：货到即付款Depreciation折旧Tighten/loosencreditpolicy收紧/放宽赊账Collectionpolicy收款期Financingcost融资成本PayIn3installments分期付款Self-study(P39)currency：n.货币paying-inslip：（银行）存款单payee：n.收款人deduct：v.减去，扣除transaction：n.交易，事务counterfoil：n.存根adviser：n.顾问interest：n.利息deposit：n.定金，首付cashier：n.出纳overdraft：n.透支额dividend：n.股息，红利deductible：adj.减去haulage：n.货运业，货运费consignment：n.托运的货物margin：n.页边，空白courier：n.信徒logistic：n.后勤；逻辑customduty：关税Thisexampleshowshoweasilyacashflowgapcanoccurinasmallbusiness.Acashflowgapisashortageofcash现金短缺causedbythemismatchingofcashoutflowsandcashinflows.‘Themorewesell,thelesscashwehave’SteveQuickIt’salwaysgoodtosellmore,true?Thecashflowgapcreatestheneedforeffectivecashflowmanagement.Itcanhelpreducetheamountoftimebetweencashinflowsandcashoutflows.Thenwillhelpreduceorclosecashflowgaps.Sowemustimprove

ourcashflowTheideaissimple:enterhowmuchmoneyiscomingin(inflows)versushowmuchmoneyisgoingout(outflows).Themostimportantthingisthatthevaluesgoatleastthreemonthsintothefuture(butactuallyitisrecommended12months).Inordertokeeptrackofyourcashflow,you’llneedasimplespreadsheettool,thefavoriteisExcel.

Tips(1)Spendaslittleaspossible.Beforeyoumakeanypurchasesover$50,askyourself"DoIreallyneedthis?"Ifnot,youcanlivewithoutit.(2)Don’tbuyhardwareyoudon’tneed.(3)

Bebrutallyrealistic.Alwaysoverestimateyourexpensesa