Finance, accounts and appraisal · 财务、会计与评估
| English | 中文 | Pinyin · 拼音 |
|---|---|---|
| cash flow/kæʃ fləʊ/ | 现金流 | xiàn jīn liú |
| liquidity/lɪˈkwɪdɪti/ | 流动性 | liú dòng xìng |
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.
一个你可以调查的决策
- 一家企业报告盈利，但无法支付下个月供应商的款项。
- 赊销可能在收到现金之前增加账面收入。
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.
构建解释
- 利润是将收入与费用进行比较；现金流记录资金的流入和流出。流动性涉及偿还短期债务的能力。
- 融资选择在还款方式、控制权、成本和适应需求期限方面各不相同。
Match the terms to their precise meanings. · 将术语与其精确含义匹配。
Use these definitions in the particular context of Finance, accounts and appraisal. · 在财务、会计与评估的特定语境中使用这些定义。
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.
梳理证据
- 期初现金为2,000，现金收入为3,000，现金支出为4,200。净现金流 = 3,000 − 4,200 = −1,200。
- 期末现金 = 2,000 − 1,200 = 800。预测还必须显示每笔付款发生的时间。
What is closing cash in this example? · 本例中的期末现金是多少？
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. · 期初现金为2,000，现金收入3,000，支出4,200。净现金流 = 3,000 − 4,200 = −1,200。期末现金 = 2,000 − 1,200 = 800。预测还必须显示每笔付款发生的时间。
Which caution belongs to this particular task? · 哪项注意事项适用于此特定任务？
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. · 盈利性投资可能回收期长，且在收益到来前出现资金短缺。高阶（HL）增加债务/权益比率及预算内容；请勿从标准水平（SL）的现金流量练习中推断这些要求。
The explanation in this lesson makes a conditional claim; relevant context and evidence still matter. · 本课的解释提出了条件性主张；相关背景和证据仍然重要。
HL adds debt/equity ratios and budgets; do not infer these requirements from an SL cash-flow exercise. · HL（高级水平）涉及债务/权益比率及预算编制；请勿从SL（标准水平）的现金流练习中推断这些要求。
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.
测试极限
- 一项盈利的投资可能回收期较长，且在收益到来之前会出现资金短缺。
- 高水平（HL）增加了债务/权益比率及预算内容；不要从标准水平（SL）的现金流练习中推断出这些要求。
Choose the two statements supported by this lesson. · 选择本课支持的两项陈述。
The concept and worked evidence support these claims; the stated limits rule out the universal shortcut. · 概念和推演证据支持这些主张；明确的限制排除了普遍捷径。
Apply and explain your answer
- What is closing cash in this example?
- 800, despite a negative net cash flow in the period.
应用并解释你的答案
- 本例中的期末现金是多少？
- 800，尽管该期间的净现金流为负。
Use the terms precisely
- cash flow: Cash receipts and payments over a period.
- liquidity: Ability to meet short-term financial obligations.
精确使用术语
- 现金流：某一时期内的现金收入和支出。
- 流动性：偿还短期财务债务的能力。
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.
期初现金为2,000，现金收入3,000，支出4,200。净现金流 = 3,000 − 4,200 = −1,200。期末现金 = 2,000 − 1,200 = 800。预测还必须显示每笔付款发生的时间。
盈利性投资可能回收期长，且在收益到来前出现资金短缺。高阶（HL）增加债务/权益比率及预算内容；请勿从标准水平（SL）的现金流量练习中推断这些要求。
利润将收入与费用进行比较；现金流量记录现金的流入和流出。流动性关注的是满足短期债务需求。