Twelve-monthcashflow模板范文
cash flow 模版
cash flow 模版Title: Understanding the Importance of Cash Flow in Business。
Cash flow is a critical aspect of any business, as it represents the movement of money in and out of the company. It is essential for the day-to-day operations and long-term sustainability of a business. Understanding and managing cash flow is crucial for the success of any organization.One of the key reasons why cash flow is so important is that it provides a clear picture of a company's financial health. By tracking the inflow and outflow of cash, businesses can identify potential cash shortages and take proactive measures to address them. This allows for better financial planning and decision-making, which is essential for the growth and stability of a business.Additionally, cash flow management is vital for meeting financial obligations such as paying suppliers, employees, and other operational expenses. A healthy cash flow ensures that a business can meet its short-term and long-term financial commitments, avoiding any potential cash crunches that could disrupt operations.Furthermore, cash flow also plays a crucial role in investment and expansion opportunities. A positive cash flow provides the financial flexibility to invest in new equipment, technology, or even expansion into new markets. It also allows for the ability to take advantage of strategic opportunities that may arise, such as acquiring a competitor or launching a new product line.On the other hand, poor cash flow management can lead to a host of problems for a business. It can result in missed opportunities, strained relationships with suppliers and creditors, and even bankruptcy in extreme cases. Therefore, it is essential for businesses to monitor and manage their cash flow effectively.In conclusion, cash flow is a fundamental aspect of business operations and should not be overlooked. It is essential for financial stability, meeting obligations, and seizing growth opportunities. By understanding the importance of cash flow and implementingeffective cash flow management strategies, businesses can ensure their long-term success and sustainability.。
外文翻译：应收账款
Accounts ReceivableAuthor: M. Elizabeth Haywood, Donald.IntroductionAccounts receivable consists of monies due from customers as a result of an organization's normal business operations. The management of accounts receivable is an extremely important function since the collection of outstanding receivables represents the single most important source of cash for all organizations selling goods on open account. Because of the impact that accounts-receivable collections have on cash flow, it is important that responsibility for the day-to-day management of credit and collections activities be delegated to a single individual within the organization.Accounts Receivable as a Current AssetOn the balance sheet, accounts receivable is reported as a current asset and is considered part of an organization's working capital. As a current asset, accounts receivable is expected to be turned into cash within the annual operating cycle of a business, which for most businesses is generally considered to be one year and corresponds to the twelve-month fiscal year used for financial reporting purposes. This, however, does not imply that it should take one year to collect individual receivable balances.In the case of a university press, accounts receivable represents a major component of current assets, working capital, and cash flow. The other major components of a university press's working capital are cash, short-term investments, and inventory. As a component of working capital, accounts receivable must be carefully managed in order to be turned into cash as quickly as possible and to avoid becoming uncollectible. Although accounts receivable is reported as a current asset, it must be carefully valuated and reported because until the receivable is collected, it cannot readily assist with the paying of current obligations.Accounts Receivable and Collections ReportsBecause of the significance of accounts receivable it is important for management to receive periodic reports that both measure the effectiveness of collection activities and inform or alert management of problem accounts. Ideally, reports should be generated on a monthly basis, but depending on the size of the receivable balance and collections staff, the issuance of such reports may range from weekly to quarterly. This flow of information is necessary so that management and collections staff can determine whether current credit and collections policies and procedures are working, or whether any of the policies and procedures need to be changed to more effectively collect outstanding receivables. Additionally, the collections staff needs information so that collection activities can be prioritized, problem accounts isolated, and outstanding balances collected.Analysis of Accounts Receivable and CollectionsA number of methods are used to measure accounts-receivable balances and the effectiveness of collection policies and procedures. Some of the more frequently used methods to analyze accounts receivable and collections includeA/R at Year End as a Percentage of Total Sales. This ratio is computed by dividing the fiscal year-end A/R balance by fiscal year net sales. The AAUP Statistical Survey reported averages between 21.6 percent and 23.0 percent for fiscal years 1992 through 1995. This ratio can also be computed at any time during the year; however, to get a meaningful ratio, the A/R balance must be divided by net sales for the most recent twelve months.Average Collection Period. This ratio is an indication of the average number of days required to convert receivables into cash. Ideally, the computation should use a monthly average of receivables and include only credit sales. A monthly average of receivables should be used in order to offset any fluctuations that may occur during the year. Additionally, only credit sales should be used in this computation since cash sales usually do not involve any credit risk. The computation of the average collection period is a two-step process. First divide total sales (preferably credit sales only) for the fiscal year by 365. This calculation yields the amount of credit sales per day. Then divide the year-end receivable balance (or average monthly receivable balance) by the credit sales per day. The result is the average collection period in days. The AAUP Statistical Survey reported average collection periods of 77 to 91 days for fiscal year 1995 and 80 to 95 days for fiscal year 1994.A/R Aging Schedule. This is a periodic report used to determine the priorities of collection activities. An aging schedule lists all customer accounts with outstanding balances as of the date of the aging schedule, one account per line. Across the line, the total amount due is broken down, or aged, by overdue categories. The overdue categories generally include current (not yet due), 1 to 30 days past due, 30 to 60 days past due, 60 to 90 days past due, and over 90 days past due. The aging categories may need to be adjusted to properly reflect an organization's terms of sales.A/R Aging by Customer Type or Payment Terms. This is a variation of the A/R Aging Schedule and can be used to more effectively target accounts that require the attention of the collections staff. A more focused schedule also allows comparisons to be drawn between similar accounts.Bad Debt Expense as Percentage of Total Sales. This ratio is computed by dividing year-end bad debt expense by net sales. The AAUP Statistical Survey reported averages of 0.4 percent and 0.5 percent for fiscal years 1992 through 1995.Bad Debt Expense as Percentage of A/R Balance. This ratio is computed by dividing year- end bad debt expense by the year-end (or average) A/R balance. The AAUP Statistical Survey reported averages between 1.8 percent and 2.0 percent for the fiscal years 1992 through 1995. Credit Department Monthly Report. This is a summary report that helps management monitor the monthly accounts-receivable status and collections activities. A typical report would include current month and prior month balances for accounts receivable, total collections, and total net sales. Additionally, some ratios might be included, such as the average collectionsperiod. Bad debt comparison would include bad debt write-off for the current month, fiscal year to date, and last fiscal year to date. Finally, a summary of the number of accounts and balances in each aging category should be included. There is no universal, or standard, format for this type of report. For a credit department monthly report to be truly effective, it must be tailored to the needs and reporting capabilities of each individual press. The idea of this report is to provide management with a one-page summary of collection results each month.The percentage ratios (A/R as percentage of net sales, bad debt as percentage of net sales, and bad debt as percentage of A/R balance) are only useful when compared to industry averages (such as AAUP statistics) or to historical data for your particular university press. Average collection period, on the other hand, has to be analyzed on a press-by-press basis because of differences in publishing programs and in the allocation of sales among types of customers that may have different terms of payment. An overall comparison to industry averages may or may not be helpful in analyzing a press's average collection period.When analyzing accounts receivable it is important to remember that there are no universal standards for measuring accounts receivable and collections. Each press must evaluate its own situation and develop individual internal trends and goals. It is, of course, helpful to review AAUP averages to assist in your internal evaluation. How ever, one must remember that AAUP and other industry averages are only averages and should never be considered the ideal. Also, when performing internal analysis it is important to take cyclical sales patterns and unusual events into consideration and to take caution to measure accounts receivable and collections results with similar periods.Credit Management and Bad DebtPress management and the collections staff also need to realize that it is impossible to reduce accounts receivable beyond a certain point, nor should an organization strive for no bad debts. Each press must develop its own level of satisfaction and its own comfort zone in order to know when and on which accounts to concentrate collections efforts. Likewise, each press must develop its own level of comfort in determining when to sell to new accounts. It is important to expect some level of bad debt, because with no, or a very low level of, bad debts, the press is not maximizing its sales potential. Presses have to be willing to take some chances to increase sales, while at the same time understanding that not all chances taken will yield positive results. Presses that are more aggressive in granting credit must make sure that an adequate reserve for bad debt is maintained on the balance sheet or budget for a possible increase in bad debt expense.Proactive Credit ManagementIn addition to analyzing accounts receivable and reviewing internal trends and past performance, and organization must be as proactive as possible to maximize collections. The organization that calls first will usually get paid first. To keep on top of collections it is important to have written collection policies and terms. These written policies must have the agreement and support of management, marketing, and the collections staff. Written policies should be reviewed annually and updated as needed to incorporate any changes that are taking place in the press's publishing program.Having policies and procedures in writing should eliminate discrepancies in what customers are told by the collections, customer service, and marketing staffs. This will then give the customer one less excuse for delaying payment. Additionally, when all members of the press staff are knowledge able about the press's credit and collections policies and are aware of how past-due accounts are handled, they can more effectively work together to maximize sales and minimize bad debt.The analysis of accounts receivable and collections performance should be used to assist the press in setting goals for future performance. However, accounts-receivable analysis will not be of any real benefit unless the press has a proactive credit and collections program in place that has the support of press management and is communicated effectively to all press departments and customers.M. Elizabeth Haywood, Donald. Accuonts Receivable .Journal ofAccountingEducation..Pages 71-72.应收账款作者:伊丽莎白·海伍德,唐纳德.导言由于一个组织的正常商业运作的结果，所以应收款项包括客户。
你每个月是如何使用零花钱的英文作文
你每个月是如何使用零花钱的英文作文Title: My Monthly Allowance: A Wise Spending JourneyEvery month, as the calendar flips to a fresh page, I am entrusted with a modest yet significant amount of money – my monthly allowance. This financial freedom, though modest, holds immense potential for learning, enjoyment, and personal growth. Here's how I navigate through the spending journey, ensuring that every penny counts.1. Planning Ahead: The Blueprint of SpendingAt the beginning of each month, I sit down with a notebook and pen, ready to craft a spending plan. This blueprint outlines my financial goals and priorities for the upcoming weeks. I divide my allowance into three main categories: necessities, savings, and fun. Necessities cover essentials like school supplies, transportation, and snacks. Savings is a dedicated portion that I set aside for future purchases or emergencies. Lastly, the fun category is where I allocate money for leisure activities, hobbies, or treats.2. Necessities: The FoundationFirst and foremost, I ensure that all my necessary expenses are covered. This includes purchasing textbooks, stationery, and any other school-related items that might be required. I also calculate the cost of daily commuting or bus fare, ensuring that I have enough to get to and from school comfortably. Additionally, I keep a small stash for unexpected snacks or drinks, recognizing that hunger pangs can strike at any time.3. Saving for the Future: A Wise InvestmentAfter addressing my necessities, I move on to savings.I believe in the power of compounding interest and the security that comes with having a financial cushion. Therefore, I religiously deposit a fixed amount into my savings account each month. It might not seem like much initially, but over time, it adds up to a substantial amount. This savings also serves as a reward system; whenever I achieve a personal milestone or complete achallenging task, I allow myself to withdraw a small portion for a special treat.4. Fun and Leisure: Balancing Work and PlayThe final category, fun, is where I indulge in hobbies, explore new interests, or simply treat myself. Whether it's buying a new book, attending a movie with friends, or investing in a hobby that brings me joy, I make sure to allocate enough funds for these activities. They serve as a much-needed break from studies and daily routines, reminding me that life is not just about work but also about enjoying the present moment.5. Reflection and AdjustmentAt the end of each month, I conduct a financial review.I analyze my spending patterns, identify areas where I might have overspent or underspent, and make necessary adjustments for the next month. This reflective process helps me refine my spending habits and ensures that my financial plan remains aligned with my goals andpriorities.In conclusion, my monthly allowance is a valuable tool that teaches me the art of budgeting, saving, and responsible spending. By carefully planning and executing my spending plan, I not only enjoy the present but also secure a more financially stable future for myself. The journey may not always be easy, but the satisfaction of managing my finances wisely is truly rewarding.。
英文应收账款
Accounts ReceivableAuthor: M. Elizabeth Haywood, Donald.IntroductionAccounts receivable consists of monies due from customers as a result of an organization's normal business operations. The management of accounts receivable is an extremely important function since the collection of outstanding receivables represents the single most important source of cash for all organizations selling goods on open account. Because of the impact that accounts-receivable collections have on cash flow, it is important that responsibility for the day-to-day management of credit and collections activities be delegated to a single individual within the organization.Accounts Receivable as a Current AssetOn the balance sheet, accounts receivable is reported as a current asset and is considered part of an organization's working capital. As a current asset, accounts receivable is expected to be turned into cash within the annual operating cycle of a business, which for most businesses is generally considered to be one year and corresponds to the twelve-month fiscal year used for financial reporting purposes. This, however, does not imply that it should take one year to collect individual receivable balances.In the case of a university press, accounts receivable represents a major component of current assets, working capital, and cash flow. The other major components of a university press's working capital are cash, short-term investments, and inventory. As a component of working capital, accounts receivable must be carefully managed in order to be turned into cash as quickly as possible and to avoid becoming uncollectible. Although accounts receivable is reported as a current asset, it must be carefully valuated and reported because until the receivable is collected, it cannot readily assist with the paying of current obligations.Accounts Receivable and Collections ReportsBecause of the significance of accounts receivable it is important for management to receive periodic reports that both measure the effectiveness of collection activities and inform or alert management of problem accounts. Ideally, reports should be generated on a monthlybasis, but depending on the size of the receivable balance and collections staff, the issuance of such reports may range from weekly to quarterly. This flow of information is necessary so that management and collections staff can determine whether current credit and collections policies and procedures are working, or whether any of the policies and procedures need to be changed to more effectively collect outstanding receivables. Additionally, the collections staff needs information so that collection activities can be prioritized, problem accounts isolated, and outstanding balances collected.Analysis of Accounts Receivable and CollectionsA number of methods are used to measure accounts-receivable balances and the effectiveness of collection policies and procedures. Some of the more frequently used methods to analyze accounts receivable and collections includeA/R at Year End as a Percentage of Total Sales. This ratio is computed by dividing the fiscal year-end A/R balance by fiscal year net sales. The AAUP Statistical Survey reported averages between 21.6 percent and 23.0 percent for fiscal years 1992 through 1995. This ratio can also be computed at any time during the year; however, to get a meaningful ratio, the A/R balance must be divided by net sales for the most recent twelve months.Average Collection Period. This ratio is an indication of the average number of days required to convert receivables into cash. Ideally, the computation should use a monthly average of receivables and include only credit sales. A monthly average of receivables should be used in order to offset any fluctuations that may occur during the year. Additionally, only credit sales should be used in this computation since cash sales usually do not involve any credit risk. The computation of the average collection period is a two-step process. First divide total sales (preferably credit sales only) for the fiscal year by 365. This calculation yields the amount of credit sales per day. Then divide the year-end receivable balance (or average monthly receivable balance) by the credit sales per day. The result is the average collection period in days. The AAUP Statistical Survey reported average collection periods of 77 to 91 days for fiscal year 1995 and 80 to 95 days for fiscal year 1994.A/R Aging Schedule. This is a periodic report used to determine the priorities of collection activities. An aging schedule lists all customer accounts with outstanding balances as of the date of the aging schedule, one account per line. Across the line, the total amountdue is broken down, or aged, by overdue categories. The overdue categories generally include current (not yet due), 1 to 30 days past due, 30 to 60 days past due, 60 to 90 days past due, and over 90 days past due. The aging categories may need to be adjusted to properly reflect an organization's terms of sales.A/R Aging by Customer Type or Payment Terms. This is a variation of the A/R Aging Schedule and can be used to more effectively target accounts that require the attention of the collections staff. A more focused schedule also allows comparisons to be drawn between similar accounts.Bad Debt Expense as Percentage of Total Sales. This ratio is computed by dividing year-end bad debt expense by net sales. The AAUP Statistical Survey reported averages of 0.4 percent and 0.5 percent for fiscal years 1992 through 1995.Bad Debt Expense as Percentage of A/R Balance. This ratio is computed by dividing year- end bad debt expense by the year-end (or average) A/R balance. The AAUP Statistical Survey reported averages between 1.8 percent and 2.0 percent for the fiscal years 1992 through 1995.Credit Department Monthly Report. This is a summary report that helps management monitor the monthly accounts-receivable status and collections activities. A typical report would include current month and prior month balances for accounts receivable, total collections, and total net sales. Additionally, some ratios might be included, such as the average collections period. Bad debt comparison would include bad debt write-off for the current month, fiscal year to date, and last fiscal year to date. Finally, a summary of the number of accounts and balances in each aging category should be included. There is no universal, or standard, format for this type of report. For a credit department monthly report to be truly effective, it must be tailored to the needs and reporting capabilities of each individual press. The idea of this report is to provide management with a one-page summary of collection results each month.The percentage ratios (A/R as percentage of net sales, bad debt as percentage of net sales, and bad debt as percentage of A/R balance) are only useful when compared to industry averages (such as AAUP statistics) or to historical data for your particular university press. Average collection period, on the other hand, has to be analyzed on a press-by-press basis because of differences in publishing programs and in the allocation of sales among types ofcustomers that may have different terms of payment. An overall comparison to industry averages may or may not be helpful in analyzing a press's average collection period.When analyzing accounts receivable it is important to remember that there are no universal standards for measuring accounts receivable and collections. Each press must evaluate its own situation and develop individual internal trends and goals. It is, of course, helpful to review AAUP averages to assist in your internal evaluation. How ever, one must remember that AAUP and other industry averages are only averages and should never be considered the ideal. Also, when performing internal analysis it is important to take cyclical sales patterns and unusual events into consideration and to take caution to measure accounts receivable and collections results with similar periods.Credit Management and Bad DebtPress management and the collections staff also need to realize that it is impossible to reduce accounts receivable beyond a certain point, nor should an organization strive for no bad debts. Each press must develop its own level of satisfaction and its own comfort zone in order to know when and on which accounts to concentrate collections efforts. Likewise, each press must develop its own level of comfort in determining when to sell to new accounts. It is important to expect some level of bad debt, because with no, or a very low level of, bad debts, the press is not maximizing its sales potential. Presses have to be willing to take some chances to increase sales, while at the same time understanding that not all chances taken will yield positive results. Presses that are more aggressive in granting credit must make sure that an adequate reserve for bad debt is maintained on the balance sheet or budget for a possible increase in bad debt expense.Proactive Credit ManagementIn addition to analyzing accounts receivable and reviewing internal trends and past performance, and organization must be as proactive as possible to maximize collections. The organization that calls first will usually get paid first. To keep on top of collections it is important to have written collection policies and terms. These written policies must have the agreement and support of management, marketing, and the collections staff. Written policies should be reviewed annually and updated as needed to incorporate any changes that are taking place in the press's publishing program.Having policies and procedures in writing should eliminate discrepancies in what customers are told by the collections, customer service, and marketing staffs. This will then give the customer one less excuse for delaying payment. Additionally, when all members of the press staff are knowledge able about the press's credit and collections policies and are aware of how past-due accounts are handled, they can more effectively work together to maximize sales and minimize bad debt.The analysis of accounts receivable and collections performance should be used to assist the press in setting goals for future performance. However, accounts-receivable analysis will not be of any real benefit unless the press has a proactive credit and collections program in place that has the support of press management and is communicated effectively to all press departments and customers.M. Elizabeth Haywood, Donald. Accuonts Receivable .Journal ofAccountingEducation..Pages 71-72.。
财务汇报英语作文模板
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I am here to present the financial report for the past quarter. Our company has achieved some significant milestones during this period, and I am pleased to share the details with you.Firstly, our revenue has increased by 10% compared to the same period last year. This growth can be attributed to the successful launch of our new product line and the expansion of our customer base. Our marketing efforts have been effective in attracting new customers, and our sales team has done an excellent job in closing deals.Secondly, our expenses have been well-controlled, and we have managed to keep them within budget. Our cost-cutting measures have been successful, and we have been able to reduce our operating expenses by 5%. This has resulted in an increase in our net income by 15%.Thirdly, our cash flow has been positive, and we have been able to generate sufficient cash to fund our operations and investments. Our cash balance has increased by 20%, and we have been able to pay off some of our debts.In summary, our company has performed well during this quarter, and we are optimistic about the future. We will continue to focus on growing our revenue, controlling our expenses, and generating positive cash flow. Thank you for your attention, and I am happy to answer any questions that you may have.。
brochurepdf-cashflowplan
"Cash is King""Happiness is a Positive Cashflow"Software for preparing rolling cashflow projections ........For businesses of all sizes, sectors …..For managers, business owners, entrepreneurs, accountants, financial institutions, advisers ..…..1. IntroductionCashflow Plan is a powerful, easy-to-use software package for preparing comprehensive monthly cashflow projections for twelve months ahead. It is suitable for managers and business people with minimal previous experience of financial or business planning as well as for experienced planners, accountants, spreadsheeters and model-builders.Cashflow Plan will be especially useful to businesses operating with tight profit margins; or having limited financial resources; or planning for growth or radical change; or raising short-term finance; or compiling cash budgets; or preparing business improvement plans and so on. For these businesses, Cashflow Plan will help management to forecast cash requirements; improve control over cashflows; and conserve their cash resources. Cashflow Plan is also ideal for use by professional advisers,consultants, training organizations, financial institutions and enterprise support agencies.CashflowPlan2. Five VersionsCashflow Plan is available in five versions which can be configured to display reports etc. using either UK/International andUS/Canadian accounting layouts. These versions are suitable for businesses ranging in size from very small to major and have the flexibility to handle manufacturing, distribution and service businesses. They are suitable for established businesses as well as for young ventures and strategic business units within major corporations. These versions are:Micro for very small companies, sole traders orpartnerships. Most basic version of Cashflow Plan.Handles one main sales/cost group.Lite for small to medium-sized companies, sole tradersor partnerships. Handles two main sales/cost groupsand includes greater detail than Micro.Plus for medium to large companies. Handles fourmain sales/cost groups and includes greater detail thanLite.Super for substantial companies. Handles six mainsales/cost groups and includes greater detail than Plus.Ultra for substantial companies. Handles ten mainsales/cost groups and includes greater detail than Super.The complexity of the business, sector, detail/sophistication required, planning objectives and planner's expertise should be taken into account when selecting the most appropriate version of Cashflow Plan.All versions of Cashflow Plan can handle either UK/International or US/Canadian accounting formats and terminologies. Different currency symbols ($,£ etc.) and denominations (units, 000s, millions or billions) can be used. Each version includes extensive on-line help and a 100+ page manual available in Word format or, optionally, in printed, bound form.3. ScopeCashflow Plan is primarily a workbook file which runs on the best selling Excel spreadsheet from Microsoft. As it incorporates extensive formulae and pre-programmed menus and buttons, only a very basic knowledge of Excel is required to prepare highly professional and presentable projections. Also, because Cashflow Plan is an open system, advanced Excel users can utilize their expertise to enhance and expand Cashflow Plan to meet their particular needs.Cashflow Plan comprises a series of integrated worksheets residing within the main workbook file. Its outputs include the following:Over twenty pro-forma reportscontaining monthly and full-year assumptions, cashflowprojections (based on cashinflows & outflows), incomestatements (profit & lossaccounts), balance sheets,performance reviews andsummaries.Weekly cashflow projectionsfor the initial three months.Numerous charts showing keyprojections, ratios etc.Extensive report containing asummary of the overallprojections in textual form withembedded values and tables.4. Facilities & FeaturesOnce loaded, Cashflow Plan automaticallyextends Excel's menu system and adds its owntoolbar. Cashflow Plan contains dozens of pre-formatted and protected worksheets containingthousands of formulae, assumption values etc.Cashflow Plan incorporates a facility to rollforward its monthly projections – this simplifiesthe preparation of regularly-updated cashflowprojections which continually look twelve monthsahead. Other facilities and features include thefollowing:•Extensive on-line help and Word-basedmanual with optional printed manual.•Multiple safeguards to protect formulae etc.and help prevent accidental changes beingmade to worksheets.•Facilities for inserting constant and varyingmonthly values and for entering assumptionsbased on seasonal patterns etc. specified by the user.•Comprehensive set of tailored toolbar buttons.•Quik-Plan to enable a user produce first-cut cashflow projections quickly (i.e. within about 10 minutes).•Error trapping to advise when certain types of calculation errors arise.•Initial twelve-week cashflow forecasts derived from monthly cashflow projections.•Full access to worksheets and formulae to facilitate customization and expansion.•Selective what-if or sensitivity analysis.•Cashflow Improver – a dynamic tool to help users assess and plan for improved cash flow.•Sensitivity analysis tool for globally changing selling prices, volumes, direct costs and overhead expenses for each of the twelve months. Not applicable to Micro.•Utility to enable a user to continually monitor up to five critical projection values based on user-specified performance criteria. Not applicable to Micro or Lite.•Automatically generated 'what-if' tables which display he impact of possible incremental changes in receivables (debtors), payables (creditors) and inventory (stocks) on projected monthly cashflows. Not applicable to Micro, Lite or Plus.•Comprehensive facilities for consolidating projections for a group of subsidiaries. Includes tools for changing currencies and denominations, and eliminating inter-company transactions. Not applicable to Micro, Lite or Plus.5. Assumptions HandledCashflow Plan handles a very wide variety of assumption variablesand financial functions. Many of these can be expanded or altered bythe user in order to embrace existing spreadsheet-based data or toaccommodate special user requirements. The on-line help and manualdescribe almost twenty techniques or procedures for extending andtailoring Cashflow Plan. In addition, Cashflow Plan can be set tosuppress the printing of rows containing no/zero values to enhance theconciseness and relevance of its output reports.The range of assumptions handled by Cashflow Plan include:Sales, Costs, Stocks &OverheadsSales based on value or volume/price for each main sales/cost group. Cost of materials/goods in percentage terms for each main sales/cost group. Finished goods and material inventory targets for each main sales/cost group. Direct labour headcount plus user-definable direct/variable costs. Numerous user-definable categories of overhead expense.Fixed Asset, Investment &FinancingFixed assets with provision for handling depreciation and additions/disposals.Separate interest rates for cashbalances, overdraft and long-term debt.Facilities for increasing and decreasing long-term debt and assigning itbetween short- and long-termliabilities.Share issues, dividends and corporation tax. Credit & VAT *Provision for setting credit terms (up to 6 months ahead) for sales and relatedpurchases (materials or goods for resale) for each main sales/cost group.Facilities for deferring cash payments relating to many categories of monthlyoverheads, capital expenditure,dividends, grants etc. Variable VAT rates can be set for sales and for inputs & capital expenditure. VAT payment months can be specifiedand paid on either an invoice or cash-received basis.* Cashflow Plan will handle almost any input/output tax regime. The term VAT can be replaced by other terms such as GST,Sales Tax etc.6. Further DetailsFor further details about Cashflow Plan, please contact the developer as follows:Invest-Tech Limited, 27 Ardmeen Park, Blackrock, Co Dublin, Ireland Tel: +353-1-283 4083 Fax: +353-1-278 2391 Email:*****************Extensive information about Cashflow Plan as well as access to trial versions can be secured from the following pages at Invest-Tech's primary website at <>:Detailed info:/cashdesc.htmScreen shots:/cashshot.htmTrial versions:/cashdown.htmPurchase methods:/cashupgr.htmThe PlanWare site includes options for immediate purchase and downloading. It also containsextensive advice and "white papers" about cashflow planning and business development as well as other applications software for business, financial and strategic planning.。
会计上cash英语作文
会计上cash英语作文In the world of finance and business, cash is king.This statement, often attributed to John Maynard Keynes, encapsulates the essential role of cash in accounting and financial management. Cash, or more precisely, cash flow,is the lifeblood of any business, large or small. It is the driving force that keeps operations running smoothly, pays salaries, and ensures the continued existence of the enterprise.From an accounting perspective, cash is treated differently from other assets and liabilities. Itrepresents the most liquid form of asset, meaning it can be easily converted into other assets or used to pay off debts. In the balance sheet, cash is typically listed as a current asset, reflecting its short-term nature and high convertibility.The importance of cash is further emphasized in the income statement, where net income is adjusted for non-cash items such as depreciation, amortization, and deferred taxes. These adjustments are made to arrive at a measure of cash flow from operations, which provides a more accuratepicture of the company's ability to generate cash from its core business activities.Cash flow statements are crucial for both internal and external stakeholders. Internally, they help management make informed decisions about investing, financing, and dividend policies. Externally, cash flow statements are key to investors, creditors, and other financial market participants as they assess a company's creditworthiness and financial health.In addition to its role in financial statements, cash also plays a vital role in daily business operations. It is essential for paying suppliers, salaries, and other expenses. Without sufficient cash, a business can quickly find itself in financial distress, unable to meet its obligations or seize growth opportunities.Moreover, cash is a critical component of working capital, which refers to the funds a business needs to operate effectively on a daily basis. Adequate working capital ensures that a business can continue to function even during periods of economic uncertainty or cash flow volatility.In conclusion, cash is central to accounting and financial management. It is the lifeblood of a business, powering its day-to-day operations and growth. Understanding and managing cash flow effectively is crucial for the long-term success of any enterprise. By monitoring cash flow, businesses can identify potential financial risks, make informed decisions, and maintain a strong financial position.**现金在会计中的重要性**在财务和商业的世界中，现金为王。
TwelveMonthSalesForecast模板范文
Forecasting sales of your product or service is the starting point for the financial projections. The sales forecast is the key 0 0 0 0 0 0 0 0 0 0 0 to the whole financial plan, so it is important to use realistic estimates. Divide your projected monthly sales into "Categories", which are natural divisions that make sense for your type of business. Typical categories might be: product lines, departments, branch locations, customer groups, geographical territories, or contracts. names in the first column, etc. Enter annual 0 Enter the 0 actual category 0 0 0 0 replacing 0 the existing 0 "cat.1, cat.2", 0 0 0 sales, by 0 category, in the four "Sales History" columns on the right side of the sheet. (Startup businesses may delete this section.) Study your past sales records in detail. Note seasonal or other periodic fluctuations; determine what caused them and when they are expected to recur. Be sure to build these fluctuations into your projections for the coming year. You may sales in dollars using "Total". Or, if0you prefer, enter sales indicate 0 forecast0 0 0 the rows labeled 0 0 0 you may 0 0 in units, then 0 0 the sales price per (@) unit, and the spreadsheet will automatically calculate the dollar sales volume. When you have completed the sales forecast, transfer the results to the "Revenue" section of the 12-month Profit and Loss Projection Spreadsheet. You may track up to five categories on the Sales Forecast spreadsheet, but the Profit and Loss Projection 0 allows you 0 to have0as many as 0 eight categories. 0 0 use that 0 0 0 Forecast 0 If 0 you want to many, just0open a second Sales spreadsheet.
每月资金管理计划表英语
每月资金管理计划表英语英文回答：Monthly Cash Flow Management Plan.Purpose:To establish a comprehensive plan for managing cash flow and ensuring financial stability.Objectives:Forecast cash inflows and outflows.Monitor cash balances.Identify cash surpluses or shortages.Develop strategies to manage cash flow effectively.Procedure:1. Gather Data:Historical financial statements.Current cash flow projections.Outstanding invoices.Expected expenses.2. Analyze Data:Identify patterns in cash inflows and outflows.Determine current cash balance and projected future balances.Assess potential cash flow risks and opportunities.3. Forecast Cash Flow:Develop a cash flow budget for the upcoming month, including expected inflows (e.g., sales revenue, accounts receivable collections) and outflows (e.g., expenses, loan payments)。
Use historical data and current projections to estimate future cash flows.4. Monitor Cash Balances:Regularly track actual cash inflows and outflows.Compare actual balances to projected balances.Identify any deviations and investigate the causes.5. Identify Cash Surpluses or Shortages:If projected cash balances exceed actual balances, develop strategies to invest surplus funds.If projected cash balances fall short of actual balances, identify measures to generate additional cash or reduce expenses.6. Develop Cash Flow Management Strategies:Optimize accounts receivable and payable management.Negotiate payment terms with vendors and customers.Explore financing options, such as lines of credit or loans.Implement cost-cutting measures or revenue-generating initiatives.7. Review and Adjust:Regularly review the cash flow plan and make adjustments as needed.Monitor financial performance and adjust strategies tomeet changing circumstances.Expected Outcomes:Enhanced cash flow visibility and control. Improved financial stability.Reduced risk of cash flow disruptions.Optimized use of cash resources.中文回答：每月资金管理计划表。
现金流量表_模板(中英对照)
收到的其他与筹资活动有关的现金
Less: cash beginning balance
减：现金的期初余额
Cash Inflow Subtotal
现金流入小计
Plus: cash equivalents' ending balance
购建固定资产、无形资产和其他长期资产所支付的现金
Others
其他
Cash paid for investment
投资所支付的现金
Net cash from operating activities
经营活动产生的现金流量净额
Other cash paid related to investing activities
将净利润调节为经营活动现金流量：
Refund of tax and fee received
收到的税费返还
Net profit
净利润
Other cash received related to operating activities
收到的其他与经营活动有关的现金
Add: Provision for asset losses
经营活动产生的现金流量净额
Scrap loss of fixed assets
固定资产报废损失
II. Cash Flow from Investing Activities
二、投资活动产生的现金流量：
Financial expenses
财务费用
Cash from investment withdrawal
加：现金等价物的期末余额
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Enter Company Name Hereຫໍສະໝຸດ Fiscal Year Begins:
Jun-00
PreStartup EST
Jun-00
Jul-00
Aug-00
Sep-00
Oct-00
Nov-00
Dec-00
Jan-01
Feb-01
Mar-01
Apr-01
May-01
Total Item EST
Cash on Hand (beginning of month) CASH RECEIPTS Cash Sales Collections fm CR accounts Loan/ other cash inj. TOTAL CASH RECEIPTS Total Cash Available (before cash out) CASH PAID OUT Purchases (merchandise) Purchases (specify) Purchases (specify) Gross wages (exact withdrawal) Payroll expenses (taxes, etc.) Outside services Supplies (office & oper.) Repairs & maintenance Advertising Car, delivery & travel Accounting & legal Rent Telephone Utilities Insurance Taxes (real estate, etc.) Interest Other expenses (specify) Other (specify) Other (specify) Miscellaneous SUBTOTAL Loan principal payment Capital purchase (specify) Other startup costs Reserve and/or Escrow Owners' Withdrawal TOTAL CASH PAID OUT Cash Position (end of month)
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
Notes on Preparation Note: You may want to print this information to use as reference later. To delete these instructions, click the border of this
text box and then press the DELETE key. Refer back to your Profit & Loss Projection. Line-by-line ask yourself when you should expect cash to come and go. You have already done a sales projection, now you must predict when you will actually collect from customers. On the expense side, you have previously projected expenses; now predict when you will actually have to write the check to pay those bills. Most items will be the same as on the Profit & Loss Projection. Rent and utility bills, for instance, are usually paid in the month they are incurred. Other items will differ from the Profit & Loss view. Insurance and some types of taxes, for example, may actually be payable quarterly or semiannually, even though you recognize them as monthly expenses. Just try to make the Cash Flow as realistic as you can line by line. The payoff for you will be an ability to manage and forecast working capital needs. Change the category labels in the left column as needed to fit your accounting system. Note that lines for 'Loan principal payment' through 'Owners' Withdrawal' are for items that always are different on the Cash Flow than on the Profit & Loss. Loan Principal Payment, Capital Purchases, and Owner's Draw simply do not, by the rules of accounting, show up on the Profit & Loss Projection. They do, however, definitely take cash out of the business, and so need to be included in your Cash plan. On the other hand, you will not find Depreciation on the Cash Flow because you never write a check for Depreciation. Cash from Loans Received and Owners' Injections go in the "Loan/ other cash inj." row. The "Pre-Startup" column is for cash outlays prior to the time covered by the Cash Flow. It is intended primarily for new business startups or major expansion projects where a great deal of cash must go out before operations commence. The bottom section, "ESSENTIAL OPERATING DATA", is not actually part of the Cash model, but it allows you to track items which have a heavy impact on cash. The Cash Flow Projection is the best way to forecast working capital needs. Begin with the amount of Cash on Hand you expect to have. Project all the Receipts and Paid Outs for the year. If CASH POSITION gets dangerously low or negative, you will need to pump in more cash to keep the operation afloat. Many profitable businesses have gone under because they could not pay the bills while waiting for money to flow in. Your creditors do not care about profit; they want to be paid with cash. Cash is the financial lifeblood of your business.