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Cash operating cycle（現(xiàn)金周期）是什么_2020年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：楊柳2020-08-13 15:15:23

最可怕的敵人，就是沒(méi)有堅(jiān)持下去的信念。2020年ACCA考試備考正在進(jìn)行時(shí)，東奧小編為大家準(zhǔn)備了ACCA考試相關(guān)知識(shí)點(diǎn)，希望大家認(rèn)真學(xué)習(xí)。

現(xiàn)金周期_2020年ACCA考試FM知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Cash operating cycle現(xiàn)金周期

【知識(shí)點(diǎn)】

Cash operating cycle現(xiàn)金周期

Cash operating cycle現(xiàn)金周期

The cash operating cycle (also known as the working capital or the cash conversion cycle) is the period of time between the outflow of cash to pay for raw materials and the inflow of cash from customers.

Cash operating cycle

=Inventory days + AR collection period - AP payment period

ACCA知識(shí)點(diǎn)

The length of the cash operating cycle is often dictated by the industry. For example, a construction business may have a long cash operating cycle because of the high level of work in progress. Restaurant businesses usually have short cash operating cycles because they have short inventory periods and customers pay by cash or debit or credit card.

Calculating cash operating cycle

ACCA知識(shí)點(diǎn)

ACCA知識(shí)點(diǎn)

寶劍鋒從磨礪出，梅花香自苦寒來(lái)。ACCA考試臨近，希望大家能夠持之以恒，堅(jiān)持下去。最后，預(yù)祝大家順利通過(guò)ACCA考試。

注：以上內(nèi)容來(lái)自Echo老師基礎(chǔ)班第8講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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