What are the patterns or trend flows of market cash flows?

Cash flow management is an important function of modern enterprise financial management activities, and the establishment of a sound cash flow management system is an important guarantee to ensure the survival and development of enterprises and improve their market competitiveness. Cash in cash flow management is not the cash on hand as we usually understand it, but refers to the cash in hand and bank deposits of the enterprise, and also includes cash equivalents, that is, investments held by the enterprise with a short term, strong liquidity, easy conversion into a known amount of cash, and little risk of value change. This includes cash, bank deposits that can be used for payment at any time, and other monetary funds.

For an investment to be recognized as a cash equivalent, it must meet four conditions at the same time: short maturity, strong liquidity, easy conversion into a known amount of cash, and low risk of change in value.

In general, the law has four characteristics: fluidity, continuity, phase, and materialization.

The cash flow ratio describes the ability of a company to repay its short-term liabilities in the current period from the perspective of cash flow.

The cash flow ratio is the ratio of total current assets to total current liabilities. The formula is current ratio = total current assets and total current liabilities * 100%. It is the ratio of the net operating cash flow to the current liabilities of the enterprise in a certain period, through which the ability of the enterprise to repay short-term liabilities in the current period can be analyzed from the perspective of cash flow.

Cash ratio is an indicator used to examine the liquidity of an enterprise when it forms a large number of accounts receivable due to a large number of credit sales, and its calculation formula is: cash ratio = (monetary funds + valuable**) current liabilities.

Cash refers to cash on hand and bank deposits, and short-term** mainly refers to short-term Treasury bills. The higher the cash ratio, the higher the liquidity, which is also known as the liquidity ratio. In addition, the deposit turnover rate and accounts receivable turnover rate can also be used as supplementary indicators to reflect the short-term solvency of the enterprise.

The cash ratio refers to the ratio of cash in circulation to demand deposits of commercial banks. The cash ratio is positively correlated with the size of the demand for money. Therefore, anything that affects the demand for money can affect the cash ratio.

For example, if the interest rate on bank deposits falls, resulting in a decrease in the return on interest-bearing assets, people will reduce their deposits in the bank and prefer to hold more cash, thus increasing the cash ratio.

Hello dear dear, it is a pleasure to serve you: the method of cash flow trend is that cash flow trend analysis refers to the analysis of how the cash income, expenditure and balance of the enterprise have changed, what is the trend of the change, and whether this trend is beneficial or unfavorable to the company. The trend analysis of cash flow usually adopts the method of preparing financial statements for previous years, that is, the financial statements of consecutive years, at least the last two or three years, or even five or ten years, are analyzed together to observe the trend of change.

Looking at the accounting statements of several consecutive periods can understand more information and information than just looking at the financial statements of one reporting period, and it is conducive to analyzing the trend of change. The trend analysis of cash flow can help the report users understand the change trend of the company's financial situation, understand the reasons for the change of the company's financial situation, and on this basis, the company will respect the future financial situation, so as to provide a basis for decision-making. Thank you Hengshen for your trust, the above is my reply, I hope it can help you, I wish you a happy life.

Cash flow refers to the amount of cash inflows and outflows of a business in a certain period. For example: sales of goods, provision of labor services, fixed assets, recovery of investment, borrowing of funds, etc., to form the cash inflow of the enterprise; The cash outflow of the enterprise is formed by purchasing goods, accepting labor services, purchasing and building fixed assets, investing in cash, and repaying debts.

Cash flow is a very important indicator to measure whether the business is doing well, whether there is enough cash to repay debts, and the liquidity of assets. The day-to-day operations of a business are an important factor affecting cash flow, but not all operations affect cash flow. The main factors that affect or do not affect cash flow include:

1) Changes in the increase or decrease of cash items will not affect the change in net cash flow. For example, withdrawing cash from a bank, depositing cash in a bank, and using cash to purchase bonds maturing in two months are all internal fund conversions between cash items and will not increase or decrease cash flow.

2) Changes in the increase or decrease between non-cash items will not affect the change in net cash flow. For example, the use of fixed assets to pay off debts, the use of raw materials to pay off foreign investment, the use of inventory to pay off debts, the use of fixed assets to invest abroad, etc., are all non-cash items of the increase or decrease between the changes, do not involve cash receipts and expenditures, will not increase or decrease cash flow.

3) Changes in net cash flow will be affected by changes in the increase or decrease between cash items and non-cash items. For example, the use of cash to pay for the purchase of raw materials, the use of cash for foreign investment, the recovery of long-term bonds, etc., all involve the increase or decrease between cash items and non-cash items, and these changes will cause cash inflows or cash expenditures.

Cash flow refers to the amount of cash inflows and outflows in a certain period of time.

Operations that affect cash flow: cash payment for purchased raw materials, cash for external investment, recovery of long-term bonds, etc.

Summary. Hello, glad to answer for you. These issues should be taken into account in the analysis of cash flow trends:

First, although the cash flow statement reflects the net cash flow of various activities according to operating activities, investment activities and financing activities, it cannot judge the effectiveness of various activities on this basis. Because the current cash inflows of various activities do not match the current cash outflows, especially investment activities and financing activities, the current cash inflows and current cash outflows are basically uncorrelated. Cash inflows from current investing activities are the result of cash expenditures from previous investments, while cash outflows from current financing activities are principal repayments and interest payments from previous financing cash inflows.

Hello, glad to answer for you. Attention should be paid to these issues in the analysis of cash flow trends: First, although the cash flow statement reflects the net cash flow of various activities according to operating activities, investment activities and financing activities, it cannot judge the effectiveness of various activities on this basis.

Because the current cash inflows of various activities do not match the current cash outflows, especially investment activities and financing activities, the current cash inflows and current cash outflows are basically uncorrelated. The cash inflow from current investment activities is the result of the previous investment cash sheath balance expenditure, while the cash outflow from the current financing activities is the amount of principal repayment and interest payments received from the previous financing cash flow office.

Second, when comparing and analyzing the cash flow statements of different enterprises, years or the same enterprise for different periods, it is necessary to pay attention to their comparability. The assets, liabilities and profit and loss of several different enterprises may be relatively similar, but the difference in cash flow may be very large, which is related to the different financial policies and financial management policies of the enterprises. Even changes in the cash flow of the same company in different periods do not indicate the trend of its financial position.

For example, in the preparation period or the commissioning period, the cash flow of the cash flow of the bureau's business activities is less, and the cash flow of financing activities is more, while in the mature stage, the opposite is true.

Third, it is necessary to pay attention to the rough analysis of changes in cash flow from the combination of process and result. In the process of analyzing cash flows, EAM Asset Management always encounters the problem of determining the net change in cash at the end of the period and at the beginning of the period.

For any enterprise, when determining the net change in cash at the end of the period and at the beginning of the period, it will encounter the following three situations, that is, the net increase in cash and cash equivalents is either greater than zero, or less than zero, or equal to zero. However, in either case, it is impossible to tell whether a company's cash flow position is "improving", "deteriorating", or remaining unchanged from a simple comparison of the number of periods at the end of the period and the beginning of the period.

In order to reveal the reasons for the change in cash position, it is necessary to conduct a comprehensive analysis of the various factors that affect cash flow, distinguish the different situations arranged in the budget or plan and those caused by contingencies, and analyze the resulting differences between the actual and budget. In this sense, it is even more important to analyze the process of cash flow change than to analyze the results of cash flow change.

Business activities refer to all transactions and events other than investment activities and fund-raising activities of enterprises. The scope of business activities is very wide, as far as industrial and commercial enterprises are concerned, they mainly include: selling goods, providing labor services, operating leases, purchasing goods, accepting labor services, advertising, promoting products, paying taxes, etc.

For an enterprise, it mainly refers to its main business.

Investment activities refer to the acquisition and construction of long-term assets of enterprises, investments not included in cash equivalents and their disposal. Long-term assets refer to fixed assets, projects under construction, intangible assets, other assets that have been registered and assets with a holding period of more than one year or one business cycle. When an enterprise purchases fixed assets, the purchase of intangible assets is an investment activity.

Financing activities refer to activities that result in changes in the size and composition of the capital and liabilities of the enterprise, including the absorption of investments, issuances**, distribution of profits, payment of principal and interest to creditors, and cash paid for financing leased assets (interest paid and dividends paid, interest and dividends received).

These three are incompatible concepts. It is usually used in the preparation of cash flow statements by enterprises, and the cash flow of enterprises is divided into three parts: cash flow generated by operating activities, cash flow generated by investment activities and cash flow generated by financing activities.

Net cash flow from operating activities + net cash flow from investing activities + net cash flow from financing activities = net increase in cash and cash equivalents.

Explanation of the gold flow.

1).The name of the water flow. Southern Dynasty Liang Jiangyan "Water Goddess Fu":

It is to build the south of the middle, cross the Yanzhou, the jade stream, and the gold stream. ” 2).Zhuangzi Getaway:

The great drought and the rocky flowing soil and mountains are scorched but not hot. It is said that the great drought melted the gold and stone, and then described the heat as "gold flow". Five generations of Qi Ji Nazheng "Bitter Heat" poem:

Zhengmin Yu Yun is in the peak, and the golden flow breaks the bamboo wind. All directions should look forward to the rain, and the scene wants to be burned into the air. Song Wang Anshi "Reward Wang Weizhi" poem:

A rain returns to help the harvest, and Yan Xi is no longer afraid of the flow of gold. ”

Word decomposition Explanation of 金 金 ī a chemical element, symbol au, atomic number, yellow-red, soft: **. Gold.

Gold Pen. Gold is a common term for solids (other than mercury) that are lustrous, malleable, and easily transfer heat and conduct. :Metal.

Hardware (formerly gold, silver, copper, iron, tin). Alloy (two or more metals mixed while Explanation of flow Liquid ú liquid moves: flowing water.

Perspire. Bleed. Shed tears.

process. Diarrhoea. Liquid.

Running water does not rot. Sweat like a pig. Go with the flow (with the undulation of the waves, drifting with the flowing water, metaphorically having no opinion, following the current).

Flowing like water: circulation. Circulate.

Roving bandits. Stray. Displaced.

Cash liquidity analysis mainly examines the relationship between cash flow generated by business activities and debt. The main indicators of cash liquidity analysis include:

The ratio of cash flow to current debt, the ratio of cash flow to current debt refers to the ratio of cash flow generated by annual operating activities to current debt, indicating the degree of satisfaction of cash flow to current debt repayment. The calculation formula is: cash flow to current debt ratio = net cash flow from operating activities current liabilities 100%, which is related to the current ratio that reflects the short-term solvency of the enterprise.

The higher the value of this indicator, the stronger the guarantee of cash inflow for the repayment of current debts, indicating that the liquidity of the enterprise is better. Conversely, it indicates that the company is less liquid.

Debt protection ratio, which is the comparison of the net cash flow generated by annual operating activities with the total amount of debt, indicates the degree to which the cash flow of the enterprise is satisfied with the repayment of all debts. It is calculated as follows: debt protection ratio = net cash flow from operating activities (current liabilities + long-term liabilities) 100%.