Finance, accounts and appraisal
הוצג| English | משמעות |
|---|---|
| cash flow/kæʃ fləʊ/ | זרימת מזומנים |
| liquidity/lɪˈkwɪdɪti/ | נזילות |
A decision you can investigate
- A business reports profit but cannot pay next month's suppliers.
- A credit sale can raise recorded revenue before the cash arrives.
Build the explanation
- Profit compares revenue with expenses; cash flow 现金流 records cash entering and leaving. Liquidity 流动性 concerns meeting short-term obligations.
- Finance choices differ in repayment, control, cost and suitability for the length of the need.
Match the terms to their precise meanings.
רמת קושי 2/5 · 140 מטבעות + בונוס קטן בהשלמה הראשונה היום
Use these definitions in the particular context of Finance, accounts and appraisal.
Work through the evidence
- Opening cash is 2,000, cash receipts 3,000 and payments 4,200. Net cash flow = 3,000 − 4,200 = −1,200.
- Closing cash = 2,000 − 1,200 = 800. A forecast must also show when each payment occurs.
What is closing cash in this example?
רמת קושי 1/5 · 100 מטבעות + בונוס קטן בהשלמה הראשונה היום
Opening cash is 2,000, cash receipts 3,000 and payments 4,200. Net cash flow = 3,000 − 4,200 = −1,200. Closing cash = 2,000 − 1,200 = 800. A forecast must also show when each payment occurs.
Which caution belongs to this particular task?
רמת קושי 1/5 · 100 מטבעות + בונוס קטן בהשלמה הראשונה היום
A profitable investment may have a long payback and a cash shortage before benefits arrive. HL adds debt/equity ratios and budgets; do not infer these requirements from an SL cash-flow exercise.
This one Finance, accounts and appraisal case settles the question for every setting.
רמת קושי 1/5 · 100 מטבעות + בונוס קטן בהשלמה הראשונה היום
The case does not support that over-reading. The lesson states a limit on this case.
Test the limits
- A profitable investment may have a long payback and a cash shortage before benefits arrive.
- HL adds debt/equity ratios and budgets; do not infer these requirements from an SL cash-flow exercise.
Choose the two statements supported by this lesson.
רמת קושי 2/5 · 140 מטבעות + בונוס קטן בהשלמה הראשונה היום
The concept and worked evidence support these claims; the stated limits rule out the universal shortcut.
Apply and explain your answer
- What is closing cash in this example?
- 800, despite a negative net cash flow in the period.
Use the terms precisely
- cash flow: Cash receipts and payments over a period.
- liquidity: Ability to meet short-term financial obligations.
Opening cash is 2,000, cash receipts 3,000 and payments 4,200. Net cash flow = 3,000 − 4,200 = −1,200. Closing cash = 2,000 − 1,200 = 800. A forecast must also show when each payment occurs.
A profitable investment may have a long payback and a cash shortage before benefits arrive. HL adds debt/equity ratios and budgets; do not infer these requirements from an SL cash-flow exercise.
Profit compares revenue with expenses; cash flow records cash entering and leaving. Liquidity concerns meeting short-term obligations.
Write from a credit stall
- Opening cash is 500. Cash receipts are 100 and payments are 350. Credit sales produce a recorded profit of 400. A supplier bill of 300 is due next week.
- Calculate the net cash flow and the closing cash, and say whether that cash can pay the bill. Do not turn this into a debt or equity ratio.
Opening cash is 500. Cash receipts are 100 and payments are 350. Credit sales produce a recorded profit of 400. A supplier bill of 300 is due next week. Calculate the net cash flow and the closing cash, and say whether the bill can be paid from that cash.
Net cash flow is receipts minus payments. Closing cash is opening cash plus that net flow. Profit on credit is not a cash receipt.
What is the closing cash, and can it pay the 300 bill?
רמת קושי 1/5 · 100 מטבעות + בונוס קטן בהשלמה הראשונה היום
100 minus 350 is -250, and 500 minus 250 is 250. The credit profit is not added to the cash.