Cash flow

Cash flow
In investments, it 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. The New York Times Financial Glossary

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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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