cash flow


cash flow
the sum of the after-tax profit of a business plus depreciation and other noncash charges: used as an indication of internal funds available for stock dividends, purchase of buildings and equipment, etc.
[1950-55]

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Financial and accounting concept.

Cash flow results from three major groups of activities: operating activities, investing activities, and financing activities. A cash-flow statement differs from an income statement in reflecting actual cash on hand rather than money owed (accounts receivable). Its purpose is to throw light on management's use of its available financial resources and to help in evaluating a company's liquidity.

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Universalium. 2010.

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  • 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