cash flow

cash flow
the flow of internal funds generated within the business as a result of receipts from debtors, payments to creditors, drawings and cash sales. Glossary of Business Terms
The cash receipts and payments of a business. This differs from net income after taxes in that non-cash expenses are not included in a cash flow statement. If more cash comes in than goes out, there is a positive cash flow, while more outgoing cash causes a negative cash flow. The CENTER ONLINE Futures Glossary
A finance and accounting term used to describe the net amount of cash generated by a firm's operations. In traditional and over-simplified usage, cash flow is defined as the sum of net income after tax plus all noncash expenses such as depreciation. More modern and sophisticated usage defines cash flow to include the net difference between all cash outflows and cash inflows. American Banker Glossary
In investments, cash flow represents earnings before depreciation, amortization, and non-cash charges. Sometimes called cash earnings. cash flow from operations (called funds from operations by real estate and other investment trusts) is important because it indicates the ability to pay dividends. Bloomberg Financial Dictionary

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cash flow ˈcash flow also cashflow noun
1. [uncountable] FINANCE the amounts of money coming into and going out of a company, and the timing of these:

• the lack of cash flow that results from customers not paying bills on time

• The business is suffering severe cash flow problems.

• He will have to keep to a business plan with strict month-by-month cash flow projections.

ˌnegative ˈcash flow [uncountable] FINANCE
a situation where more money is going out of a business from its commercial activities than there is coming in:

• Vacancy rates of 25% or more indicate a negative cash flow on the property, meaning the owner must rely on other sources of cash to meet interest payments and other expenses.

2. [countable, uncountable] ACCOUNTING profit made by a business in a particular period of time, measured in different ways by different businesses:

• Time Warner defines cash flow as earnings before interest payments, taxes and depreciation.

• Volvo needs to raise production to 500,000 units to generate the cash flow (= to produce it ) required for expensive new model development programmes.

• The company announced an increase in its after-tax cash flow.

ˌfree ˈcash flow ACCOUNTING
[uncountable] profit from a company's operating activities, less capital (= money spent on machinery, buildings etc) and taxation:

• The company generated £200 million of free cashflow this year, so it could make another acquisition soon.

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   Cash flow is the sum of pre-tax profits and depreciation allowances and is a key figure in a company's financial statement. The term is also used to describe the stream of funds received by a bond holder from the periodic receipt of interest payments.

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cash flow UK US (also cashflow) noun [U] ACCOUNTING, FINANCE
the movement of money into and out of a company's accounts, used as a measure of how much money the company spends and receives and how much profit it makes over a particular period of time: good/healthy/strong cashflow »

It is a well-run company with strong cashflow.

improve/maintain/maximise cash flow »

Bartering can help you generate sales and improve cash flow and profits.


a cashflow problem/crisis

negative cash flow — Cf. negative cash flow
positive cash flow — Cf. positive cash flow
See also FREE CASHFLOW(Cf. ↑free cashflow)

Financial and business terms. 2012.

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Look at other dictionaries:

  • cash-flow — [ kaʃflo ] n. m. • 1966; mot angl., de cash « comptant » et flow « écoulement » ♦ Anglic. Comptab. Solde comptable indiquant la capacité d autofinancement d une entreprise (⇒ liquidité). Des cash flows. SYN. Marge brute d autofinancement. ● cash… …   Encyclopédie Universelle

  • cash flow — n. The total money generated; the cash remaining when all expenses are paid. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. cash flow …   Law dictionary

  • cash flow — n [singular, U] the movement of money coming into a business as income and going out as wages, materials etc ▪ We expect a rise in both our production and our cash flow. ▪ The builder is unable to pay due to cash flow problems …   Dictionary of contemporary English

  • cash flow — cash ,flow noun uncount * BUSINESS the rate at which a business takes in money through sales and pays it out for the things it needs to continue operating: Getting the money upfront will improve our cash flow significantly. cash flow problems a.… …   Usage of the words and phrases in modern English

  • cash-flow — s. m. Conjunto constituído pelo lucro líquido após imposto, ao qual se juntaram as amortizações e as reservas e provisões não tendo o caráter de dívidas. (Representa a capacidade de autofinanciamento da empresa.) • Plural: cash flows.… …   Dicionário da Língua Portuguesa

  • cash flow — loc.s.m.inv. ES ingl. {{wmetafile0}} TS rag. → flusso di cassa {{line}} {{/line}} DATA: 1966. ETIMO: comp. di cash contante e flow flusso …   Dizionario italiano

  • cash flow — /kasˈflo, kɛʃˈflo, ingl. ˈkæʃˌfləu/ [vc. ingl. comp. di cash «cassa» e flow «flusso»] loc. sost. m. inv. (econ.) flusso di cassa □ liquidità …   Sinonimi e Contrari. Terza edizione

  • cash flow — cash′ flow n. bus the actual cash available in a company to pay salaries, expenses, dividends, purchase new equipment, etc.; usu. the after tax profit plus noncash charges, such as depreciation • Etymology: 1950–55 …   From formal English to slang

  • cash flow — n. the pattern of receipts and expenditures of a company, government, etc., resulting in the availability or nonavailability of cash …   English World dictionary

  • cash-flow — (del inglés; pronunciamos casflou ) sustantivo masculino 1. Área: economía Movimiento de tesorería, diferencia entre costos e in gresos …   Diccionario Salamanca de la Lengua Española

  • cash flow — ► NOUN ▪ the total amount of money passing into and out of a business, especially as affecting liquidity …   English terms dictionary

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