HCashflowforecastingampanalysis外文文献翻译.pptVIP

Cash Flow Forecasting And Analysis FORECASTING CASH FLOWS ILLUSTRATION OF IRREVERSIBILITY General Adm.Exp. ILLUSTRATION OF A SHIFT IN FUNCTION Inventory Solution to Cash Flow Problem Pro-forma Income Statement SOLUTION TO CASH FLOW PROBLEM - CONT’D CASH FLOW FORECASTING AND ANALYSIS END CASH FLOW STATEMENT for the period _____________________ to ___________________________________ ? DATE - PERIOD OPERATING CASH INFLOWS + NET SALES $ $ $ $ + OTHER INCOME - ? ACCOUNTS RECEIVABLE ? (1) NET OPERATING CASH INFLOWS $ $ $ $ OPERATING CASH OUTFLOWS + COST OF GOODS SOLD (LESS DEPRECIATION) $ $ $ $ + GENERAL ADMINISTRATIVE EXPENSES + SELLING EXPENSES + TAXES - ? ACCRUED TAXES + ? INVENTORY + ? PREPAID EXPENSES - ? ACCOUNTS PAYABLE - ? ACCRUED PAYROLL ? (2) TOTAL OPERATING CASH OUTFLOWS $ $ $ $ ? (3) NET OPERATING CASH FLOW (ITEM 1 LESS ITEM 2) $ $ $ $ ? PRIORITY OUTFLOWS + INTEREST EXPENSE $ $ $ $ + CURRENT DEBT REPAYMENT ? (4) TOTAL PRIORITY OUTFLOWS $ $ $ $ DISCRETIONARY OUTFLOWS + CAPITAL EXPENDITURES $ $ $ $ + RESEARCH DEVELOPMENT EXPENSE + PREFERRED STOCK DIVIDENDS + COMMON STOCK DIVIDENDS + BONUS (5) TOTAL DISCRETIONARY OUTFLOWS $ $ $ $ FINANCIAL FLOWS + ? DEBT INSTRUMENTS (BORROWINGS) $ $ $ $ + ? STOCK SECURITIES (EQUITY) + ? TERM LOANS (6) TOTAL FINANCIAL FLOWS $ $ $ $ NET CHANGE IN CASH MARKETABLE SECURITIES ACCOUNTS + NET OPERATING CASH FLOW $ $ $ $ - PRIORITY OUTFLOWS - DISCRETIONARY OUTFLOWS + FINANCIAL FLOWS ? (7) NET CHANGE IN CASH MARKETABLE SECURITIES $ $ $ $ ? ? END OF PERIOD CASH BALANCE $ $ $ $ ? ? = PERIOD-TO-PERIOD CHANGE IN TOTAL DOLLAR AMOUNT Sales $10 - A/R (10) 0 A/R . 0 10 = +10 Cash MONTH Sales $10 - A/R (10) 0 A/R Bal. 0 10 = +10 15 (5) 10 15 +5 Cash MONTHS Sales $10 - A/R (10) 0 A/R Bal. 0 10 = +10 15 (5) 10 15 +5 Cash 25 (10) 1