Cash flow forecasting（現(xiàn)金預(yù)測(cè)）是什么_2021年ACCA考試FM知識(shí)點(diǎn)
那里有天才，我是把別人喝咖啡的工夫都用在工作上的。相信報(bào)考ACCA的小伙伴，也是下了很大的決心，那么我們就不要放棄。東奧小編為大家整理了ACCA考試相關(guān)知識(shí)點(diǎn)，詳情如下：
【內(nèi)容導(dǎo)航】
Cash flow forecasting 現(xiàn)金預(yù)測(cè)
【知識(shí)點(diǎn)】
Cash flow forecasting 現(xiàn)金預(yù)測(cè)
Cash flow forecasting 現(xiàn)金預(yù)測(cè)
Importance of cash flow forecasting
Cash flow forecasts show the expected receipts and payments during a forecast period and are a vital management control tool, especially during times of recession.
This is the most important tool in short-term cash flow planning. Cash flow forecasts will be prepared continuously during the year and will allow a business to plan how to deal with expected cash flow surpluses or shortages.
A cash flow forecast is a detailed forecast of cash inflows and outflows incorporating both revenue and capital items.
You will need to produce forecasts in the exam that reflect:
The expected timing of receipts and payments of cash during the period.
That not all items in the income statement will be in the cash budget, eg. Depreciation.
Cash forecast format
For the three months ended 31 July 20X0
Cash receipts
Sales receipts (W1)
Issue of shares
Cash payments
Purchase payments (W2)
Dividends/Taxes
Purchase of non-current assets
Wages
Cash surplus/deficit for month
Cash balance, beginning
Cash balance, ending
年輕是本錢，但不努力就不值錢。只要肯努力，一定會(huì)順利通關(guān)，最后，預(yù)祝到家順利通過(guò)ACCA考試。
注：以上內(nèi)容來(lái)自Echo老師基礎(chǔ)班第13講
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