現金流量預測的重要性是什么_2024年ACCA考試FM知識點
人生沒有終點，學習是永無止境的旅程，讓我們在知識的海洋中遨游。acca設有15門課程，科目間存在聯系。今天為同學們整理了FM科目Importance of cash flow forecasting（現金流量預測的重要性）相關知識點，具體內容如下。
【內容導航】
Importance of cash flow forecasting-現金流量預測的重要性
【知識點】
Importance of cash flow forecasting-現金流量預測的重要性
Importance of cash flow forecasting-現金流量預測的重要性
Cash flow forecasts show the expected receipts and payments during a forecast period and are a vital management control tool, especially during times of recession.
This is the most important tool in short-term cash flow planning. Cash flow forecasts will be prepared continuously during the year and will allow a business to plan how to deal with expected cash flow surpluses or shortages.
A cash flow forecast is a detailed forecast of cash inflows and outflows incorporating both revenue and capital items.
You will need to produce forecasts in the exam that reflect:
The expected timing of receipts and payments of cash during the period.
That not all items in the income statement will be in the cash budget, eg. depreciation.
學習就是我們前行的力量，每一次進步都離不開知識的指引。以上就是為大家整理的acca考試相關知識點，同學們要抓緊時間復習。
注：以上內容來自24年基礎精講班-Echo Wang第13講
(本文為東奧會計在線原創文章，僅供考生學習使用，禁止任何形式的轉載)
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