亚洲精品国偷拍自产在线观看蜜臀,亚洲av无码男人的天堂,亚洲av综合色区无码专区桃色,羞羞影院午夜男女爽爽,性少妇tubevⅰdeos高清

當前位置:東奧會計在線>ACCA>FM資料>正文

Cash flow forecasting(現(xiàn)金預測)是什么_2021年ACCA考試FM知識點

來源:東奧會計在線責編:楊柳2021-08-09 13:19:14

那里有天才,我是把別人喝咖啡的工夫都用在工作上的。相信報考ACCA的小伙伴,也是下了很大的決心,那么我們就不要放棄。東奧小編為大家整理了ACCA考試相關(guān)知識點,詳情如下:

現(xiàn)金預測_2021年ACCA考試FM知識點

【內(nèi)容導航】

Cash flow forecasting 現(xiàn)金預測

【知識點】

Cash flow forecasting 現(xiàn)金預測

Cash flow forecasting 現(xiàn)金預測

Importance of cash flow forecasting

Cash flow forecasts show the expected receipts and payments during a forecast period and are a vital management control tool, especially during times of recession.

This is the most important tool in short-term cash flow planning. Cash flow forecasts will be prepared continuously during the year and will allow a business to plan how to deal with expected cash flow surpluses or shortages.

A cash flow forecast is a detailed forecast of cash inflows and outflows incorporating both revenue and capital items.

You will need to produce forecasts in the exam that reflect:

The expected timing of receipts and payments of cash during the period.

That not all items in the income statement will be in the cash budget, eg. Depreciation.

Cash forecast format

For the three months ended 31 July 20X0

Cash receipts

Sales receipts (W1)

Issue of shares

Cash payments

Purchase payments (W2)

Dividends/Taxes

Purchase of non-current assets

Wages

Cash surplus/deficit for month

Cash balance, beginning

Cash balance, ending

年輕是本錢,但不努力就不值錢。只要肯努力,一定會順利通關(guān),最后,預祝到家順利通過ACCA考試

注:以上內(nèi)容來自Echo老師基礎班第13講

(本文為東奧會計在線原創(chuàng)文章,僅供考生學習使用,禁止任何形式的轉(zhuǎn)載)


+1
打印
免費資料
  • ACCA考試大綱

    考綱變化提前知道,輕松備考

  • 重點知識點

    重點知識點匯總,備考不走彎路

  • 中英文財經(jīng)單詞翻譯

    財務英語財經(jīng)詞匯,提前學

一鍵領取
常見問題
  • 1ACCA是什么證書?
  • 2ACCA和CPA哪個好?
  • 3ACCA考下來要多少錢?
  • 4往年ACCA通過率有多少?

掃碼添加微信

專業(yè)咨詢老師為你答疑解惑

輔導課程
24年ACCA新課
0元暢學7天