|Cash Flow statement|
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Definition of Cash Flow statement
Cash Flow statement
A financial report that shows the movement in cash for a business during an accounting period.
A statement that shows where a company’s cash came from and where it went for a period of time, such as a year.
A financial statement showing a firm's cash receipts and cash payments during a
One of the basic financial statements; it lists the cash inflows and cash outflows of the company, grouped into the categories of operating activities, financing activities, and investing activities. The statement of cash flows is prepared for a specified period of time.
One of the three primary financial statements
Part of the financial statements; it summarizes an entity’s cash
Financial statement that shows the firm’s cash receipts and cash payments over a period of time.
A method of cash budgeting that is organized along the lines of the statement of cash flows.
The Profit and Loss account, Balance Sheet and cash flow statement of a business.
cash flow provided by operating
Purchase by foreigners of our assets (capital inflows) or our purchase of foreign assets (capital outflows).
The value of assets that can be converted into cash immediately, as reported by a company. Usually
Amounts held in currency and coin (commonly referred to as petty cash) and amounts on deposit in financial institutions.
Currency, coin, and funds on deposit that are available for immediate withdrawal without
A method of accounting in which profit is calculated as the difference between income
Purchase of a security and simultaneous sale of a future, with the balance being financed
The balance in a company’s checking account(s) plus short-term or temporary investments (sometimes called “marketable securities”), which are highly liquid.
Cash and equivalents
The value of assets that can be converted into cash immediately, as reported by a
A forecasted summary of a firm's expected cash inflows and cash outflows as well as its
cash burn rate
A relatively recent term that refers to how fast a business
The actual physical commodity, as distinguished from a futures contract.
Cash conversion cycle
The length of time between a firm's purchase of inventory and the receipt of cash
cash conversion cycle
Period between firm’s payment for materials
The amount of cash expended.
A company that pays out all earnings per share to stockholders as dividends. Or, a company or
Business that produces a lot of cash but few growth prospects.
In general, the time between cash disbursement and cash collection. In net working capital
The length of time between a purchase of materials and collection of accounts receivable generated by the sale of the products made from the materials.
Cash deficiency agreement
An agreement to invest cash in a project to the extent required to cover any cash
The provision of some futures contracts that requires not delivery of underlying assets but
An incentive offered to purchasers of a firm's product for payment within a specified time
A dividend paid in cash to a company's shareholders. The amount is normally based on
Payment of cash by the firm to its shareholders.
A short-term security that is sufficiently liquid that it may be considered the financial
Temporary investments of currently excess cash in short-term, high-quality
Highly liquid, fixed-income investments with original maturities of three months or less.
Instruments or investments of such high liquidity and safety that they are virtually equal to cash.
In investments, it represents earnings before depreciation , amortization and non-cash charges.
An obvious but at the same time elusive term that refers to cash
the receipt or disbursement of cash; when related
cash received and paid over time.
In investments, NET INCOME plus DEPRECIATION and other noncash charges. In this sense, it is synonymous with cash EARNINGS. Investors focus on cash flow from operations because of their concern with a firm's ability to pay dividends.
Cash flow after interest and taxes
Net income plus depreciation.
Cash-flow break-even point
The point below which the firm will need either to obtain additional financing
Cash flow coverage ratio
The number of times that financial obligations (for interest, principal payments,
Cash Flow Forecast
An estimate of the timing and amount of a company's inflows and outflows of money measured over a specific period of time typically monthly for one to two years then annually for an additional one to three years.
cash flow from operating activities, or cash flow from profit
This equals the cash inflow from sales during the period minus the cash
Cash flow from operations
A firm's net cash inflow resulting directly from its regular operations
Cash flow matching
Also called dedicating a portfolio, this is an alternative to multiperiod immunization in
Cash flow per common share
cash flow from operations minus preferred stock dividends, divided by the
Cash Flow Provided by Operating Activities
With some exceptions, the cash effects of transactions
Cash Flow Provided or Used from Financing Activities
cash receipts and payments involving
Cash Flow Provided or Used from Investing Activities
cash receipts and payments involving
Cash flow time-line
Line depicting the operating activities and cash flows for a firm over a particular period.
Cash Flow–to–Income Ratio (CFI)
Adjusted cash flow provided by continuing operations
CASH FLOWS FROM FINANCING ACTIVITIES
A section on the cash-flow statement that shows how much cash a company raised by selling stocks or bonds this year and how much was paid out for cash dividends and other finance-related obligations.
CASH FLOWS FROM INVESTING ACTIVITIES
A section on the cashflow statement that shows how much cash came in and went out because of various investing activities like purchasing machinery.
CASH FLOWS FROM OPERATIONS
A section on the cash-flow Stockholders’ equity statement that shows how much cash came into a company and how much went out during the normal course of business.
Cash management bill
Very short maturity bills that the Treasury occasionally sells because its cash
Also called spot markets, these are markets that involve the immediate delivery of a security
A public equity issue that is sold to all interested investors.
The proportion of a firm's assets held as cash.
Ratio of cash and cash equivalents to liabilities; in the case of a bank, the ratio of cash to total deposit liabilities.
Cash receipts journal
A journal used to record the transactions that result in a debit to cash.
Cash settlement contracts
Futures contracts, such as stock index futures, that settle for cash, not involving
An amount the insurance company will pay if the policyholder ends a whole life
Cash Surrender Value
This is the amount available to the owner of a life insurance policy upon voluntary termination of the policy before it becomes payable by the death of the life insured. This does not apply to term insurance but only to those policies which have reduced paid up values and cash surrender values. A cash surrender in lieu of death benefit usually has tax implications.
Cash Surrender Value
Benefit that entitles a policy owner to an amount of money upon cancellation of a policy.
A transaction where exchange is immediate, as contrasted to a forward contract, which
The number of cash cycles completed in one year.
Cash value added (CVA)
A method of investment appraisal that calculates the ratio of the net present value of an
Refers to a situation where a firm runs out of cash and cannot readily sell marketable securities.
Income payments to factors of production are spent to buy output. The receipts from these sales are used to pay factors of production, creating a circular flow of income.
common-size income statement
Income statement that presents items as a percentage of revenues.
An annual statement filed by a life insurance company in each state where it does
Discounted cash flow
A technique that determines the present value of future cash
Discounted Cash Flow
Techniques for establishing the relative worth of a future investment by discounting (at a required rate of return) the expected net cash flows from the project.
Discounted cash flow (DCF)
Future cash flows multiplied by discount factors to obtain present values.
Discounted cash flow (DCF)
A method of investment appraisal that discounts future cash flows to present value using a discount rate, which is the risk-adjusted cost of capital.
discounted cash flow (DCF)
Refers to a capital investment analysis technique
Discretionary cash flow
cash flow that is available after the funding of all positive NPV capital investment
Equivalent annual cash flow
Annuity with the same net present value as the company's proposed investment.
Expected future cash flows
Projected future cash flows associated with an asset of decision.
External Financial Statements
Corporate financial statements that have been reported on by an external independent accountant.
financial reports and statements
Financial means having to do with
An account for the investment credit to show all income statement benefits of the credit
The practice of reporting to shareholders using straight-line depreciation and
Government bonds that are acceptable at par in payment of federal estate taxes when owned by
free cash flow
Generally speaking, this term refers to cash flow from
Free Cash Flow
The funds available for distribution to the capital providers of the
Free cash flows
cash not required for operations or for reinvestment. Often defined as earnings before
General cash offer
A public offering made to investors at large.
general cash offer
Sale of securities open to all investors by an already-public company.
An accounting statement that summarizes information about a company in the following format:
One of the basic financial statements; it lists the revenue and expense accounts of the company.
Financial statement that summarizes sales revenue
A financial report that summarizes a company’s revenue, cost of
Financial statement that shows the revenues, expenses, and net income of a firm over a period of time.
Income statement (statement of operations)
A statement showing the revenues, expenses, and income (the
A financial statement that displays a breakdown of total sales and total expenses.
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