Значение слова "CASH FLOW STATEMENT" найдено в 5 источниках

CASH FLOW STATEMENT

найдено в "Financial and business terms"

cash flow statement: translation

A financial statement showing a firm's cash receipts and cash payments during a specified period. Bloomberg Financial Dictionary

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Part of a company's financial statements. A summary of all the cash flows of the company over a period of time, usually one year. The cash flows are broken down into various categories. The major categories are

1. Cash flow from operations.

2. Returns on investments and servicing of finance ( e.g. interest received and paid, dividends received and paid).

3. Taxation.

4. Capital expenditure.

5. Acquisitions and disposals.

6. Equity dividends paid.

7. Management of liquid resources.

8. Financing. Dresdner Kleinwort Wasserstein financial glossary

* * *

The cash flow, or flow of funds, statement shows how the operations of a company have been financed during the accounting period, and how the financial resources have been used.

► See also Cash Flow.

найдено в "Англо-русском экономическом словаре"

сокр. CFS учет, фин. отчет о движении денежных средств, отчет о денежных потоках, отчет об источниках и использовании фондов [средств\] (форма финансовой отчетности, в которой отражаются источники поступления денежных средств и направления их расходования (обычно в разбивке по основной, инвестиционной и финансовой деятельности))

Syn:

statement of cash flow, statement of cash flows, statement of changes in financial position, source and application of funds, funds flow statement, flow of funds statement, funds statement, source and application of funds statement, sources and applications of funds statement, source and disposition of funds, sources and uses of funds statement, statement of sources and uses of funds, statement of cash receipts and disbursements, statement of receipts and disbursements, statement of source and application of funds

See:

cash flow, operating activities, investing activity 2), financing activities, all-financial resources concept

* * *

• отчет о движении денежных средств

• отчет о движении наличности

найдено в "Investment dictionary"

Cash Flow Statement: translation

One of the quarterly financial reports any publicly traded company is required to disclose to the SEC and the public. The document provides aggregate data regarding all cash inflows a company receives from both its ongoing operations and external investment sources, as well as all cash outflows that pay for business activities and investments during a given quarter.

Because public companies tend to use accrual accounting, the income statements they release each quarter may not necessarily reflect changes in their cash positions. For example, if a company lands a major contract, this contract would be recognized as revenue (and therefore income), but the company may not yet actually receive the cash from the contract until a later date. While the company may be earning a profit in the eyes of accountants (and paying income taxes on it), the company may, during the quarter, actually end up with less cash than when it started the quarter. Even profitable companies can fail to adequately manage their cash flow, which is why the cash flow statement is important: it helps investors see if a company is having trouble with cash.

найдено в "Англо-українському тлумачному словнику економічної лексики"

бухг. звіт про обіг грошей; звіт про грошовий обіг; звіт про рух готівки; звіт про рух наявних коштів; звіт про рух ліквідності; звіт про рух реальних коштів ▷ «cash flow»

найдено в "Англо-украинском бизнес словаре"

звіт про рух грошових коштів; звіт про надходження і виплату грошових коштів; звіт про рух касової готівки

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