现金流量表预测CashFlowForecast Ver 1.0
Cash flow forecasting：现金流预测 共14页
What is the legislation has been introduced by the Government supposed to do?
What are the normal credit arrangements? What are the new rules on payments? What are the problems with the new rules?
Cash flow forecasting
Cash flow is the inflows and outflows of cash of a business
A cash flow forecast is a forecast of inflows and outflows over time
Demand may change leading to a drop in demand, additional marketing, or a need to develop a new product
Economic factors such as inflation, high wage claims or recession may affect cash flow
Banks are more likely to accommodate a request for an overdraft or loan if the business can show good cash flow management
Cash flow forecasting facilitates better management and use of financial resources
现金流的预测方法
现金流的预测方法
现金流的预测方法有很多种，以下是几种常用的方法：
1. 直接法：通过对每个现金流量项目进行预测，包括现金流入和现金流出，计算得出净现金流。
2. 间接法：通过对利润表和资产负债表进行分析，计算出净利润和非现金项目，然后调整为净现金流。
3. 趋势法：根据过去一段时间的现金流数据，观察现金流量的趋势，并根据该趋势进行预测。
4. 比率分析法：通过分析和比较不同的财务指标，如营业收入、经营利润等与现金流之间的关系，预测未来的现金流。
5. 计划或预算法：通过制定公司的财务计划或预算，包括销售额、成本、投资和资金源等，来预测未来的现金流。
无论使用哪种方法，预测现金流都需要考虑到经济环境、行业因素和公司内部因素等多个因素的影响，并进行合理的假设和模拟分析。
CashFlowProjection：现金流量预测
Financial Management 5 — Revised November 2011Cash Flow Projectionfor Operating Loan DeterminationA cash flow statement can be simply described as a re-cording of the dollars coming in and the dollars going out of a business. It shows where the money comes from (the inflow of cash), and where the money goes (the outflow of cash).Actual and Projected Cash FlowA record of cash inflow and outflow that has already oc-curred in a business is an actual or historical cash flow. An estimate or forecast of cash inflow and outflow into some future period is a cash flow projection. The actual cash flow of a business provides important information for making a cash flow projection into the future. The cash flow projec-tion provides information on the cash-generating ability and the cash requirements of a business, and it indicates the timing of both.Total Business and Partial Business Cash FlowA cash flow can be set up for either the entire farm busi-ness (including family living expenses and nonfarm income), or it can be set up to study only a segment of the business. For example, it may summarize all the cash expenses and income from a specific enterprise. A cash flow projection will often include only the cash inflow and outflow effect of a proposed business expansion.Long-Run Profitability vs. Short-Run FeasibilityTwo management questions that need to be studied re-garding proposed business changes are:1. Will the changes be profitable in the long run?2. Will the changes be feasible in the short run?Long-run profitability refers to a period of 5 to 10 years or more. Long-run profitability is usually studied through the use of projected income statements. With an income statement, capital expenditures are prorated over the life of the assets using depreciation methods.Short-run feasibility refers to the income-generating ability of a business in a short period of time, usually 1 to 5 years in length. Short-run feasibility is usually studied through the use of a projected cash flow. Capital expen-ditures are counted in the period they are actually paid.Projected cash inflow and outflow during the period are compared, reflecting payment requirements from credit agencies as well as normal expenditures and receipts.The Cash Flow Projection form inside this publication has been developed to project the operating loan balance of a farm business for each monthly period. Total farm and family cash flow projection is illustrated on the form.Preparing a Cash Flow ProjectionInformation for preparing a cash flow projection comes from many sources including:1. Records of actual cash flow or other farm records from past years.2. Tax returns.3. Publications listing investment requirements for crops and livestock enterprises (to determine projected periodic cash payments).4. Publications listing feed requirements for livestock enterprises.5. Price and yield estimates.A cash flow projection may be on a monthly, bimonthly, quarterly, semiannual or annual basis. The cash flow pro-jection form on the next pages is designed to be used on a monthly basis; however, it can be used for periods other than one month in length. For example, it may be used on a quarterly basis by using the first four monthly columns as quarters changing the column headings to read: 1st, 2nd, 3rd and 4th quarters.The “Annual Estimate” column should be filled in first. Then, the annual estimate may be allocated to the various months or periods. Directions for arriving at the “Total Cash Inflow,” “Total Cash Outflow,” “Net Cash Flow,” and “Projected Operating Loan Balance” are given on the form.Interpretation of a Cash Flow ProjectionTo illustrate the use of the Cash Flow Projection form, a sample set of figures has been recorded on the provided form.In the example, line 12 shows the total cash inflow (not including loan receipts) and line 34 shows the total cash outflow (not including operating loan payments). Net cash flow is the difference between cash inflow and cash outflow,Department of Agricultural Economics— Kansas State University Agricultural Experiment Station and Cooperative Extension ServiceMichael R. Langemeier Professor, Agricultural EconomicsCASH FLOW PROJECTION FOR OPERATING LOAN DETERMINATIONAnnualEstimate Jan.Feb.Mar.April May June July Aug.Sep.Oct.Nov.Dec.CASH INFLOW ITEMSLivestock:Beef (1)134,70167,50067,201 (1) Swine (2)16,4574,1154,1144,1144,114 (2) Dairy (3)18,7411,5621,5621,5621,5621,5621,5621,5621,5621,5621,5611,5611,561 (3) Crops:Wheat, Corn, and Sorghum (4)172,74843,18743,18743,18743,187 (4) Soybeans (5)79,24739,62439,623 (5) Hay and Forage (6)11,4245,7125,712 (6) Agricultural Program Payments (7)22,10211,05111,051 (7) Crop Insurance Proceeds(8)16,13616,136(8) Miscellaneous Income(9)39,41521,00018,415(9) Capital Asset Sales(10)5,4695,469(10) Off-Farm Income(11)13,6421,1371,1371,1371,1371,1371,1371,1371,1371,1371,1371,1361,136(11) TOTAL CASH INFLOW (Add Lines 1 through 11)(12)530,082109,82361,05245,88623,6996,8132,69951,5986,81319,4622,698175,23724,302(12)CASH OUTFLOW ITEMSFeed (13)39,0613,2563,2553,2553,2553,2553,2553,2553,2553,2553,2553,2553,255 (13) Hired Labor (14)15,0787,5397,539 (14) Repairs (15)32,8011,0001,0001,1005,0502,9252,4852,0752,2754,0953,1752,3255,296 (15) Seed (16)35,15635,156 (16) Fertilizer (17)53,47142,97110,500 (17) Machine Hire (18)13,4706,7356,735 (18) Veterinarian Expense (19)4,3281,5501,5501,228 (19) Marketing (20)5,8971,4751,4741,4741,474 (20) Fuel and Utilities (21)33,0274,47514,5505,4508,552 (21) Property Tax (22)6,3763,1883,188 (22) General Farm Insurance (23)6,0243,0123,012 (23) Cash Rent (24)23,80123,801 (24) Herbicide and Insecticide (25)25,66612,83312,833 (25) Miscellaneous Expense (26)17,7921,4831,4831,4831,4831,4831,4831,4831,4831,4821,4821,4821,482 (26) Interest (27)20,9085,2275,2275,2275,227 (27) Beef Purchases (28)70,52213,25013,25044,022 (28) Swine Purchases (29)1,7651,765 (29) Dairy Purchases (30)793793 (30) Capital Asset Purchases (31)82,88282,882 (31) Family Living Withdrawals (32)50,9454,2464,2464,2464,2464,2464,2454,2454,2454,2454,2454,2454,245 (32) Estimated Taxes (33)8,9788,978 (33) TOTAL CASH OUTFLOWS (Add Lines 13 through 33) (34)548,74118,49325,663119,03976,82320,14822,19532,25616,48530,31265,95921,020100,348 (34)NET CASH FLOW (Line 12 - Line 34) (35)-18,65991,33035,389-73,153-53,124-13,335-19,49619,342-9,672-10,850-63,261154,217-76,046 (35)(36) XXXXXX38,6703,28176,434129,558142,893162,389143,047152,719163,569226,83072,613148,659 (36) PROJECTED OPERATING LOAN BALANCE(Operating Loan Carried Over from Last Period = 130,000)What Will a Cash Flow Projection DoAs farm businesses grow and as larger quantities of cash are needed, a cash flow projection becomes a more essential tool in the financial management of farm businesses. A cash flow projection provides the farm operator with a basis for studying the financing of the business. It indicates how much needs to be borrowed and when it is needed.A cash flow projection provides for “control” of the busi-ness. By comparing the projected cash flow to the actual cash flow that occurs, the variance of each item can be noted. If receipts are less than expected or expenses more than expected, the cash flow will alert the manager to a possible problem.A cash flow projection provides the basis for planning additional investments in the farm business. To be sound, an investment must be profitable in the long run. It must also be able to generate enough cash to make the payments on principal and interest.MF-275a, Worksheet — Cash Flow Projection for Operat-ing Loan Determination , contains a blank form to use for preparing a cash flow projection.For further information on other farm financial manage-ment topics, see the following Farm Management guides:MF-270 Financial Ratios Used in Financial Man a gement MF-291 Balance Sheet — A Financial Management Tool MF-294 Income Statement — A Financial Management Tooland is shown on line 35 for the annual estimate and for each monthly period.The net cash flow may be positive or negative. If the cash inflow for the period is greater than the cash outflow for the period, the net cash flow is positive. If the opposite is true, the net cash flow is negative. For example, the Janu-ary projected total cash inflow of $109,823 is greater than the total cash outflow of $18,493 so the net cash flow for January is $91,330.The projected operating loan balance for each month is calculated on line 36. The operating loan carried over from the last period should be written in the appropriate space after the caption on line 36. In the example on the inside fold, the operating loan carried over from the previ-ous December is $130,000. For each monthly period, the projected operating loan balance is determined by combin-ing the previous balance with line 35 net cash flow for that period. A negative cash flow figure for a month increases the operating loan balance so it is added to the previous projected operating loan balance to determine the projected operating loan balance for that period.A positive net cash flow for a month has the effect of reducing the previous month’s projected operating loan bal-ance. If the net cash flow for a month is greater than the projected operating loan balance for the previous month, the difference can be labeled surplus.The projected operating loan balances (line 36) for each month can be used as a guide in projecting the approximate amount of loan funds needed and timing of the loan fund needs.Publications from Kansas State University are available on the World Wide Web at: Publications are reviewed or revised annually by appropriate faculty to reflect current research and practice. Date shown is that of publication or last revision. Contents of this publication may be freely reproduced for educational purposes. All other rights reserved. In each case, credit Michael R. Langemeier, Cash Flow Projection for Operating Loan Determination , Kansas State University, November 2011.Kansas State University Agricultural Experiment Station and Cooperative Extension Service MF-275November 2011K-State Research and Extension is an equal opportunity provider and employer. Issued in furtherance of Cooperative Extension Work, Acts of May 8 and June 30, 1914, as amended. Kansas State University, County Extension Councils, Extension Districts, and United States Department of Agriculture Cooperating, Gary Pierzynski, Interim Director.。
财务分析中的现金流量预测方法
财务分析中的现金流量预测方法一、引言现金流量是企业生存的源泉，是企业经营管理的重要指标之一。
准确地预测现金流量是企业财务分析的重要部分。
本文将分析财务分析中的现金流量预测方法。
二、现金流量预测的意义现金流量预测是企业财务管理的重要工作，它可以帮助企业预测未来一段时间内的现金流情况，从而为企业提供合理的资金运作决策，并合理利用资金，保障企业的经营业绩和资金运转状况。
三、现金流量预测方法1、直接方法直接方法是指根据企业财务报表中的现金流量信息，通过对前期现金流量的走势进行分析，预测未来一段时间内的现金流情况。
直接方法的主要优点是可以充分利用已有信息，减少预测偏差，提高预测准确率。
2、间接方法间接方法是指通过对企业的收入、成本、投资、融资等方面的信息进行分析，预测未来一段时间内的现金流情况。
间接方法的主要优点是可以综合分析企业的经营情况，从而更加准确地预测未来的现金流。
3、连续一段时间的现金流连续一段时间的现金流是指通过对企业一定时间内的现金流情况进行分析，来预测未来一段时间内的现金流。
这种方法主要适用于企业的现金流波动相对较小，比较稳定的情况下，其预测准确性较高。
4、统计法统计法是指通过对企业现金流量数据的历史走势、经济指标、市场变化等方面的信息进行统计分析，来预测未来一段时间内的现金流。
统计法的主要缺点是对数据的准确性要求比较高，而且需要大量的数据来支撑分析。
5、专家判断法专家判断法是指通过专家对企业的经营状况、市场环境、经济政策等方面的信息进行分析，对未来的现金流进行预测。
这种方法的主要优点是可以利用专家的知识和经验来提高预测准确率，但需要注意专家的背景和专业领域。
四、现金流量预测方法的选择现金流量预测方法需要根据企业的特点及预测的目标选择合适的方法。
直接方法和间接方法是比较常用的方法，可以根据企业的情况选择其中一种或两种方法进行综合分析。
同时，还可以结合企业的历史数据、经济指标、市场变化等信息，采用统计法或专家判断法进行预测。
现金流量(Cash Flow)-MBA智库百科
现金流量定义现金流量是现代理财学中的一个重要概念，是指企业在一定会计期间按照现金收付实现制，通过一定经济活动(包括经营活动、投资活动、筹资活动和非经常性项目)而产生的现金流入、现金流出及其总量情况的总称。
即：企业一定时期的现金和现金等价物的流入和流出的数量。
现金流量管理是现代企业理财活动的一项重要职能，建立完善的现金流量管理体系，是确保企业的生存与发展、提高企业市场竞争力的重要保障。
[编辑]什么是现金现金流量管理中的现金，不是我们通常所理解的手持现金；而是指企业的库存现金和银行存款，还包括现金等价物（即企业持有的期限短、流动性强、容易转换为已知金额现金、价值变动风险很小的投资）。
包括现金、可以随时用于支付的银行存款和其他货币资金。
一项投资被确认为现金等价物必须同时具备四个条件：期限短、流动性强、易于转换为已知金额现金、价值变动风险小。
[编辑]现金流量的内容l.初始现金流量。
初始现金流量是指开始投资时发生的现金流量，一般包括如下的几个部分：（1）固定资产上的投资。
包括固定资产的购入或建造成本、运输成本和安装成本等。
（2）流动资产上的投资。
包括对材料、在产品、产成品和现金等流动资产上的投资。
（3）其他投资费用。
指与长期投资有关的职工培训费、谈判费、注册费用等。
（4）原有固定资产的变价收入。
这主要是指固定资产更新时原有固定资产的变卖所得的现金收入。
2.营业现金流量。
营业现金流量是指投资项目投入使用后，在其寿命周期内由于生产经营所带来的现金流入和流出的数量。
这种现金流量一般以年为单位进行计算。
这里现金流入一般是指营业现金收入。
现金流出是指营业现金支出和交纳的税金。
如果一个投资项目的每年销售收入等于营业现金收入。
付现成本（指不包括折旧等非付现的成本）等于营业现金支出，那么，年营业现金净流量(简记为NCF)可用下列公式计算：每年净现金流量（NCF）= 营业收入一付现成本一所得税或每年净现金流量（NCF）= 净利十折旧或每年净现金流量（NCF）= 营业收入×（1－所得税率）－付现成本×（1－所得税率）＋折旧×所得税率3.终结现金流量。
Cash flow forecasting：现金流预测 14页PPT文档
Cash Flow Quiz
Quiz
Cash Coming into the Business (Cash Inflows)
Cash Going out of the Business (Cash outflows)
What’s Left?
Cash Flow Forecasting
University Example
Cash flow forecasting
The cash flow forecast therefore shows how much cash a business has at its disposal at any time within the period of the forecast
The Cash Flow Idea
Cash flow forecasting (the difficult bit!)
In a cash flow forecast items are recorded in the months the money will be actually spent or received, and not in the month the goods or services will be sold or received; therefore goods sold in January on one month’s trade credit will be recorded in February, when payment for the goods is expected
Demand may change leading to a drop in demand, additional marketing, or a need to develop a new product
了解现金流量表对财务决策的影响
了解现金流量表对财务决策的影响现金流量表（Cash Flow Statement）是财务报表中的重要部分，它反映了企业在特定期间内现金流入和现金流出的情况，为财务决策提供了重要的参考和依据。
本文将介绍现金流量表对财务决策的影响。
一、现金流量表的概念和内容现金流量表是财务报表的一部分，用于记录企业在特定时间段内现金流入和现金流出的情况。
它包括经营活动、投资活动和筹资活动三个方面的现金流量项目。
二、现金流量表对财务决策的影响1. 现金流量表提供了对企业现金状况的全面了解现金流量表通过列示企业在一段时间内的现金流入和现金流出情况，可以让企业了解到自身的现金状况。
对于财务决策者来说，只有全面了解企业的现金情况，才能更准确地进行财务决策。
2. 现金流量表帮助评估企业的盈利能力和偿债能力现金流量表能够显示企业的现金来源和现金支出，从而帮助评估企业的盈利能力和偿债能力。
财务决策者可以通过现金流量表中的经营活动现金流量项目来判断企业的盈利情况，通过投资活动和筹资活动现金流量项目来评估企业的偿债能力。
3. 现金流量表有助于预测和规划未来的现金流现金流量表不仅反映了企业过去一段时间内的现金流入和现金流出情况，还能帮助财务决策者预测和规划未来的现金流。
通过对现金流量表的分析，可以发现现金流的规律和趋势，从而更好地预测企业未来的现金流情况，并做出相应的财务决策。
4. 现金流量表对投资决策和融资决策的影响现金流量表是投资决策和融资决策的重要依据。
对于投资决策而言，财务决策者可以通过现金流量表中的投资活动现金流量项目评估投资项目的回报期、现金回收期等，进而决定是否进行该投资。
对于融资决策而言，财务决策者可以通过现金流量表中的筹资活动现金流量项目了解企业融资的规模和来源，从而做出合适的融资决策。
三、结论现金流量表作为财务报表的重要组成部分，对财务决策起着重要的影响。
它能够提供对企业现金状况的全面了解，帮助评估企业的盈利能力和偿债能力，预测和规划未来的现金流，对投资决策和融资决策提供重要参考。
Financial Cash Flow Forecast财务现金流量预测
22500 22500
25000 25000
800 0 4200 1750
800 0 4800 2000
800 0 4800 2000
800
800 0 5400 2250
800 0 5400 2250
800 0 6000 2500
800 0 6000 2500
800 0 6600 2750
4800 2000
Month1 350 0 0
25000 50000 0 75000
800 20000 0 0
0 0 1500
1500 500
500 1500
26300
48700
48700
Profit and Loss Year 1 Revenue Cost of goods sold Gross Profit Administration expenses
Month6 450 450 400
Month7 500 450 450
Month8 500 500 450
Month9 550 500 500
Month10 550 550 500
0 0
0 0
17500 17500
20000 20000
20000 20000
20000 20000
22500 22500
3500 500
3750 500
3750 500
500 1500
500 1500
500 1500
500 1500
500 1500
500 1500
500 1500
500 1500
500 1500
1250 12845 13780 13780 15530 17965 16715 17650 17900 18835
现金流预测表（范本）
现金流预测表现金流预测表地运用图形与音像方式，使信息的表达更形象、更直观，更易于被使用者接受和理解。
企业ERP系统的建立、完善及其与Inter net的成功与合理的对接，是全面提升企业管理水平、实现财务报告改革的关键。
参考文献[1]葛家澍，陈少华。
改进企业财务报告问题研究[M].北京：中国财政经济出版社，201X.[2]吴联生。
上市公司会计报告研究[M].大连：东北财经大学出版社，201X.[3]姚正海。
关于财务报表表外信息的披露[J].财务与会计201X (4)。
" 第四篇:《财务报表分析心得5篇》篇一：财务报表的分析首先要知道会计做账的原理，会计的原理就是将收入和支出按不同种类分类，比如：收入分主营业务收入、投资收益、其他业务收入，支出有费用支出、主营业务支出、其他业务支出，会计按照业务性质，依照权责发生制原理，对各种收入费用分门别类，有利于最后核算。
期末编制会计报表是进一步将相似相类的科目归类为同一个项目上，这样对于分析报表来说，就是编制的逆过程，不断从报表的各项信息中分析各明细帐户的收支状况。
财务报表的分析比率分析法是比较常用的，比率的计算有一个基本的原则：分母选择一项性质单一的项目，分子选择内涵不同的项目，通过比率将复杂的大额数字简单化，可比化。
比较的范围有同时期不同项目的比较、不同时期同一项目的比较、不同行业的比较、同行业不同营销运作模式的比较。
财务报表的分析主要目的是看盈利的多少及真实性。
盈利的比较主要在如下几个方面： 1、收入情况，2、支出情况、3、收入与支出的比较。
一般企业的收入分为：主营业务收入、其他业务收入与投资收益。
主营业务收入正常占收入的较大份额，投资收益与其他业务收入是容易有关联交易、制造利润的嫌疑，关联交易可能会以不公允的交易来转移利润，这些详细的情况需要通过各明细科目及报表附注加以甄别。
中英现金流量表
支付给职工以及 为职工支付的现金
支付的各项税费 经营活动产生的 现金流量净额
Cash paid to and on behalf of employees
Payments of all types of taxes Net cash flows from operating activities
01
Cash paid to acquire investments
Net cash flows from investing activities
02
PART 01
中英文现金流量表——正表 中英文现金流量表
三、筹资活劢产生的现金流量 CASH FLOWS FROM FINANCING ACTIVITIES 吸收投资所收到的现金 Cash received from capital contribution
PART 01
中英文现金流量表——正表 中英文现金流量表
二、投资活劢产生的现金流量 CASH FLOWS FROM INVESTING ACTIVITIES 收回投资所收到的现金 取得投资收益所收到的现金 处置固定资产、无形资产和 其他长期资产收回现金净额 购建固定资产、无形资产和 其他长期资产所支付的现金 投资所支付的现金 投资活动产生的 现金流量净额 Cash received from disposal of investments Cash received from returns on investments
销售商品、提供劳务 收到的现金
收到的税费返还 购买商品、接受劳务 支付的现金
Cash received from sale of goods or rendering of services
Refund of tax and levies Cash paid for goods and services
现金流量表 (Cash Flow Statement)-会计资料
目录1 现金流量表定义2 现金流量表的分析3 编报现金流量表的意义4 现金流量表的作用5 现金流量表的缺陷现金流量表定义现金流量表是财务报表的三个基本报告之一，所表达的是在一固定期间(通常是每月或每季)内，一家机构的现金(包含银行存款) 的增灭变动情形。
现金流量表的出现，主要是要反映出资产负债表中各个项目对现金流量的影响，并根据其用途划分为经营、投资及融资三个活动分类。
现金流量表可用于分析一家机构在短期内有没有足够现金去应付开销。
现金流量表是一份显示于指定时期(一般为一个月，一季。
主要是一年的年报)的现金流入和流出的财政报告。
这份报告显示资产负债表(Balance Sheet)及损益表(Income Statement/Profit and Loss Account)如何影响现金和等同现金，以及根据公司的经营，投资和融资角度作出分析。
作为一个分析的工具，现金流量表的主要作用是决定公司短期生存能力，特别是缴付帐单的能力。
过去的企业经营都强调资产负债表与损益表两大表, 随着企业经营的扩展与复杂化, 对财务资讯的需求日见增长, 更因许多企业经营的中断肇因于资金的周转问题, 渐渐地, 报道企业资金动向的现金流量也获的得许多企业经营者的重视, 将之列为必备的财务报表。
现金流量表的分析现金流量表是以收付实现制为编制基础，反映企业在一定时期内现金收入和现金支出情况的报表。
对现金流量表的分析，既要掌握该表的结构及特点，分析其内部构成，又要结合损益表和资产负债表进行综合分析，以求全面、客观地评价企业的财务状况和经营业绩。
因此，现金流量表的分析可从以下几方面着手：一、现金流量及其结构分析企业的现金流量由经营活动产生的现金流量、投资活动产生的现金流量和筹资活动产生的现金流量三部分构成。
分析现金流量及其结构，可以了解企业现金的来龙去脉和现金收支构成，评价企业经营状况、创现能力、筹资能力和资金实力。
（一）经营活动产生的现金流量分析。
现金流量图cash flow diagram
现金流量图现金流量图〔Cashflowdiagram〕名目[隐躲]•1什么是现金流量图•2现金流量图的要素•3现金流量图的画法•4案例分析o 4.1案例一:现金流量图的例子o 4.2案例二:现金流量图在教学中的应用[1]•5参考文献[编辑]什么是现金流量图现金流量图是一种反映经济系统资金运动状态的图式，即把经济系统的现金流量绘进一时刻坐标图中，表示出各现金流进、流出与相应时刻的对应关系。
运用现金流量图，就可全面、形象、直瞧地表达经济系统的资金运动状态。
现金流量图是描述现金流量作为时刻函数的图形，它能表示资金在不同时刻点流进与流出的情况。
它是经济分析的有效工具，其重要有如力学计算中的结构力学图。
[编辑]现金流量图的要素现金流量图包括三大要素：大小、流向、时刻点。
其中：大小表示资金的数额；流向指工程的现金流进或流出；时刻点是指现金流进或现金流出所发生的时刻。
[编辑]现金流量图的画法1、横轴表示时刻轴，将横轴分为n等份，注重第n-1期终点和第n期的始点是重合的。
每一等分代表一个时刻单位，能够是年、半年、季、月或天。
2、与横轴垂直向下的箭头代表现金流出，与横轴垂直向上的箭头代表现金流进，箭头的长短与金额的大小成比例。
3、代表现金流量的箭头与时刻轴的焦点即表示该现金流量发生的时刻。
由此可知，要正确绘制现金流量图，必须把握好现金流量的三要素，即现金流量的大小、方向、时刻点。
现金流量图与立足点有关，从借款人角度动身和从贷款人角度动身所绘现金流量图不同。
[编辑]案例分析[编辑]案例一:现金流量图的例子讲明：1、水平线是时刻标度，时刻的推移是自左向右，每一格代表一个时刻单位〔年、月、日〕；时刻长度称为期数。
2、垂直箭线表示现金流量：常见的向上——现金的流进，向下——现金的流出。
3、一般假定现金的支付都发生在每期期末。
4、现金流量图与立足点有关。
注重：1、时刻的连续性决定了坐标轴上的每一个时点既表示上一期期末也表示下一期期初，如第一年年末的时刻点同时也表示第二年年初。
Cash flow forecasting：现金流预测
Cash flow forecasting facilitates better management and use of financial resources
The cash flow forecast therefore shows how much cash a business has at its disposal at any time within the period of the forecast
The Cash Flow Idea
Cash Coming into the Business (Cash Inflows)
Limitations of cash flow
forecasting
A forecast is based on assumptions may not be accurate
Customers may not pay on time
There may be a need to pay unexpected expenses such as repairs
Birchfield Cash Flow
Birchfield Interactive
Cash Flow Drag and Drop
Drag and Drop Activity
Benefits of cash flow forecasting
The business can foresee any periods in which there will be a short-fall in cash flow and make advance arrangements with its bank or other source of finance to cover the shortfall