Forecasting and managing cash flows · 预测与管理现金流
| English | 中文 | Pinyin · 拼音 |
|---|---|---|
| cash flow/kæʃ fləʊ/ | 现金流 | xiàn jīn liú |
| inflows/ˈɪnfləʊz/ | 现金流入 | xiàn jīn liú rù |
| outflows/aʊtˈfləʊz/ | 现金流出 | xiàn jīn liú chū |
| receipts/rɪˈsiːts/ | 收款 | shōu kuǎn |
| net cash flow/net kæʃ fləʊ/ | 净现金流 | jìng xiàn jīn liú |
| cash flow forecast/kæʃ fləʊ ˈfɔːkæst/ | 现金流预测 | xiàn jīn liú yù cè |
| debtors/ˈdetəz/ | 欠款客户 | qiàn kuǎn kè hù |
| deposits/dɪˈpɒzɪts/ | 定金 | dìng jīn |
| lease/liːs/ | 租赁 | zū lìn |
Profit is opinion, cash is fact
- A business can be profitable on paper and still go bust — if the cash isn't there to pay this week's wages.
- Cash flow 现金流 is the lifeblood, and forecasting it is survival.
利润是看法,现金是事实
- 一个企业能在纸面上盈利却仍然破产——如果现金不在那里付这周的工资。
- 现金流(cash flow)是命脉,而预测它就是生存。
Inflows are 50 and outflows are 62. What is the net cash flow? · 流入是 50 而流出是 62。净现金流是多少?
Net cash flow = 50 − 62 = −12. · 净现金流 = 50 − 62 = −12。
Cash inflows 现金流入 and outflows 现金流出
- Inflows: cash coming in (sales receipts 收款, loans, investment).
- Outflows: cash going out (wages, suppliers, rent, loan repayments).
- Net cash flow 净现金流 = inflows − outflows for a period.
A cash-flow forecast 现金流预测 tracks the closing balance each month
现金流入与流出
- 流入(inflows):进来的现金(销售收款、贷款、投资)。
- 流出(outflows):出去的现金(工资、供应商、租金、贷款偿还)。
- 净现金流(net cash flow)= 一段时期的流入 − 流出。
一个现金流预测追踪每月的期末余额
A cash-flow forecast · 一个现金流预测
A cash-flow forecast tracks money in and out each month — to spot a shortfall before it happens. · 一个现金流预测追踪每月进出的钱——以在一个短缺发生之前发现它。
Opening balance 20, net cash flow −8. What is the closing balance? · 期初余额 20,净现金流 −8。期末余额是多少?
Closing = opening + net cash flow = 20 + (−8) = 12. · 期末 = 期初 + 净现金流 = 20 + (−8) = 12。
The main purpose of a cash flow forecast is to: · 一个现金流预测的主要目的是:
It flags shortages early so finance can be arranged. · 它早期标记短缺,所以资金能被安排。
The cash flow forecast
- A cash flow forecast predicts inflows and outflows month by month.
- It reveals when the firm might run short — so it can arrange finance before a crisis.
Worked example. Opening balance 10, inflows 40, outflows 55 → net cash flow = 40 − 55 = −15. Closing balance = 10 − 15 = −5. A negative balance warns the firm to arrange an overdraft now.
现金流预测
- 一个现金流预测(cash flow forecast)逐月预测流入和流出。
- 它揭示企业何时可能短缺——所以它能在一个危机之前安排资金。
例题。 期初余额 10,流入 40,流出 55 → 净现金流 = 40 − 55 = −15。期末余额 = 10 − 15 = −5。一个负余额警告企业现在就安排一个透支。
Build the six-month forecast · 编制六个月的现金流预测
Drag the monthly cash in, cash out and the one-off machine purchase — find the month that closes in the red, then fix it before it happens. · 拖动每月的现金流入、流出和一次性设备采购 — 找出期末余额变负的月份,并在它发生之前解决它。
Which improve cash flow? (Select all that apply.) · 哪些改善现金流?(选择所有适用的。)
Paying early worsens cash flow; the others improve it. · 提前付款恶化现金流;其他的改善它。
A credit sale adds to profit at once but brings no ______ until the customer pays. · 一笔赊账销售立即增加利润,但在顾客付款之前带来没有______。
Profit and cash are not the same thing. · 利润和现金不是同一回事。
Improving cash flow
- Speed up inflows: chase debtors 欠款客户, ask for deposits 定金, sell off slow stock.
- Slow down outflows: negotiate trade credit, lease 租赁 instead of buy, delay non-urgent spending.
A profitable firm can still run out of cash — profit on paper isn't the same as money in the bank
Profit is not the same as cash. A sale on credit adds to profit immediately but brings no cash until the customer pays. A firm must manage cash, not just chase profit.
改善现金流
- 加快流入:催收债务人、要求押金、卖掉滞销库存。
- 放慢流出:谈判商业信用、租赁而不是买、推迟非紧急的支出。
一个盈利的企业仍可能用光现金——纸面上的利润与银行里的钱不一样
利润与现金不同。 一笔赊账销售立即增加利润,但在顾客付款之前带来没有现金。一个企业必须管理现金,不只是追逐利润。
You've got it
- net cash flow = inflows − outflows; the forecast predicts it month by month
- it warns of shortages early, so finance can be arranged in time
- improve cash flow by speeding inflows and slowing outflows — cash ≠ profit
你掌握了
- 净现金流 = 流入 − 流出;预测逐月预测它
- 它早期警告短缺,所以资金能被及时安排
- 通过加快流入和放慢流出改善现金流——现金 ≠ 利润