現(xiàn)金流量預(yù)測(cè)的重要性是什么_2024年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線(xiàn)責(zé)編：牛美琪2024-04-24 16:26:12

人生沒(méi)有終點(diǎn)，學(xué)習(xí)是永無(wú)止境的旅程，讓我們?cè)谥R(shí)的海洋中遨游。acca設(shè)有15門(mén)課程，科目間存在聯(lián)系。今天為同學(xué)們整理了FM科目Importance of cash flow forecasting（現(xiàn)金流量預(yù)測(cè)的重要性）相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Importance of cash flow forecasting-現(xiàn)金流量預(yù)測(cè)的重要性

【知識(shí)點(diǎn)】

Importance of cash flow forecasting-現(xiàn)金流量預(yù)測(cè)的重要性

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.

學(xué)習(xí)就是我們前行的力量，每一次進(jìn)步都離不開(kāi)知識(shí)的指引。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

注：以上內(nèi)容來(lái)自24年基礎(chǔ)精講班-Echo Wang第13講

(本文為東奧會(huì)計(jì)在線(xiàn)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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