现金流量预测的重要性是什么_2024年ACCA考试FM知识点
人生没有终点，学习是永无止境的旅程，让我们在知识的海洋中遨游。acca设有15门课程，科目间存在联系。今天为同学们整理了FM科目Importance of cash flow forecasting（现金流量预测的重要性）相关知识点，具体内容如下。
【内容导航】
Importance of cash flow forecasting-现金流量预测的重要性
【知识点】
Importance of cash flow forecasting-现金流量预测的重要性
Importance of cash flow forecasting-现金流量预测的重要性
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.
学习就是我们前行的力量，每一次进步都离不开知识的指引。以上就是为大家整理的acca考试相关知识点，同学们要抓紧时间复习。
注：以上内容来自24年基础精讲班-Echo Wang第13讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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