Assalamualaikum,wr,wb.1/18/2012
English For Business        about               Cash Flow                  By :             Endang sumarni 1/18/2012
Definition of Cashflow       Cash flow is the movement of    cash into or out of a business,    project, or financial prod...
Measurement of cash flow can be  used for calculating other  parameters that give information  on a companys value and  si...
Cash flow can e.g. be used for               calculating parameters:• to determine a projects rate of return or  value.• t...
• cash flow can be used to evaluate the quality  of income generated by accrual accounting.  When net income is composed o...
Statement of cash flow in a businesss              financials        The (total) net cash flow of a company    over a peri...
The total net cash flow is the sum of cash flows that are classified in three                 areas:• Operational cash flo...
• Financing cash flows: Cash received from the   issue of debt and equity, or paid out as   dividends, share repurchases o...
The End                    Thank you            Good bye…………..!!!1/18/2012
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Tugas mandiri english of business

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Tugas mandiri english of business

  1. 1. Assalamualaikum,wr,wb.1/18/2012
  2. 2. English For Business about Cash Flow By : Endang sumarni 1/18/2012
  3. 3. Definition of Cashflow Cash flow is the movement of cash into or out of a business, project, or financial product.1/18/2012
  4. 4. Measurement of cash flow can be used for calculating other parameters that give information on a companys value and situation.1/18/2012
  5. 5. Cash flow can e.g. be used for calculating parameters:• to determine a projects rate of return or value.• to determine problems with a businesss liquidity.• as an alternative measure of a businesss profits when it is believed that accrual accounting concepts do not represent economic realities.1/18/2012
  6. 6. • cash flow can be used to evaluate the quality of income generated by accrual accounting. When net income is composed of large non- cash items it is considered low quality.• to evaluate the risks within a financial product, e.g. matching cash requirements, evaluating default risk, re-investment requirements, etc.1/18/2012
  7. 7. Statement of cash flow in a businesss financials The (total) net cash flow of a company over a period (typically a quarter or a full year) is equal to the change in cash balance over this period: positive if the cash balance increases (more cash becomes available), negative if the cash balance decreases.1/18/2012
  8. 8. The total net cash flow is the sum of cash flows that are classified in three areas:• Operational cash flows: Cash received or expended as a result of the companys internal business activities.• Investment cash flows: Cash received from the sale of long-life assets, or spent on capital expenditure (investments, acquisitions and long-life assets).1/18/2012
  9. 9. • Financing cash flows: Cash received from the issue of debt and equity, or paid out as dividends, share repurchases or debt repayments.1/18/2012
  10. 10. The End Thank you Good bye…………..!!!1/18/2012

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