TAILIEUCHUNG - Financial Analysis: Tools and Techniques Phần 10

Vốn phân phối phân bổ các quỹ đầu tư hạn chế một lựa chọn các dự án đầu tư nhỏ hơn so với tất cả các dự án hiện đang chấp nhận được, một tình trạng khá phổ biến. | APPENDIX II Glossary of Key Terms and Concepts 435 Capital rationing The allocation of limited investment funds to a selection of investment projects smaller than all currently acceptable projects a fairly common condition. Capital structure The relative proportions of different sources of capital used in the long-term funding of the investments and operations of a company. Cash The amount of readily available currency owned by a company at a stated period in time. Cash accounting A method of accounting in which revenues and expenses and all other transactions are recognized when cash changes hands in contrast to the accrual method of accounting. Cash budget A periodic projection of cash receipts and cash disbursements over a specified length of time. Cf. cash flow forecast. Cash flow The positive inflow or negative outflow movements of cash caused by an activity over a specific period of time. Cash flow analysis An economic method of analysis that employs the positive inflow and negative outflow movements of cash caused by an activity to determine the relative desirability of the activity usually involves discounted cash flow methodology. Cash flow cycle The periodic movement of cash through an enterprise caused by investment operating and financing decisions. Cash flow forecast A periodic forecast of cash movements through an enterprise recognizing sources and uses of funds. Cash flow from operations Cash generated or used by the operations of a business over a specified period of time usually derived by adjusting aftertax net profit for noncash charges and noncash receipts. Cash flow return on investment CFROI The relationship of operational cash flows to the cash value of the assets employed in generating them. In its most sophisticated form it employs present value techniques. Cash flow statement A financial statement listing the cash impact of the activities of a business over a specified period of time separating the cash flows into the areas of operations .

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