Many small business owners do not fully underst和 their cash flow statement. This is surprising, given that all businesses essentially run on cash, 和 cash flow is the lifeblood of your business.
一些商业专家甚至说，健康的现金流比企业提供商品和服务的能力更重要! That's hard to swallow, 但是考虑到这一点:如果你不能让客户满意，失去了客户的生意, you can always work harder to please the next customer. But if you fail to have enough cash to pay your suppliers, 债权人, 或员工, you're out of business!
What Is Cash Flow?
现金流, simply defined, is the movement of money in 和 out of your business; these movements are called 流入 和 流出. 企业的资金流入主要来自向客户销售商品或提供服务. 然而，只有当你进行现金销售或收回应收款时，才会出现现金流入. Remember, it is the cash that counts! Other examples of cash 流入s are borrowed funds, income derived from sales of assets, 和 investment income from interest.
Outflows for your business are generally the result of paying expenses. Examples of cash 流出s include paying employee wages, purchasing inventory or raw materials, purchasing fixed assets, operating costs, paying back loans, 和 paying taxes.
会计是帮助你了解现金流量表如何运作的最佳人选. 请与我们联系，我们可以为您准备现金流量表，并解释这些数字的来源.
Cash Flow Versus Profit
利润和现金流是两个完全不同的概念，每一个都有完全不同的结果. 利润的概念比较宽泛，只关注一定时期内的收入和支出, say a fiscal quarter. 利润是计算税款和向国税局报告的有用数字.
现金流, on the other h和, 是否有一个更动态的工具专注于企业所有者的日常运营. It is concerned with the movement of money in 和 out of a business. But more important, it is concerned with the times at which the movement of the money takes place.
Theoretically, even profitable companies can go bankrupt. 这需要大量的疏忽和完全无视现金流，但这是可能的. 考虑利润和现金流之间的差异与你的业务之间的关系.
If your retail business bought a $1,000 item 和 turned around to sell it for $2,000, then you have made a $1,000年利润. But what if the buyer of the item is slow to pay his or her bill, 和 six months pass before you collect on the account? Your retail business may still show a profit, but what about the bills it has to pay during that six-month period? 尽管你在销售中获得了利润，但你可能没有现金支付账单. 此外, this cash flow gap may cause you to miss other profit opportunities, damage your credit rating, 和 force you to take out loans 和 create debt. If this mistake is repeated enough times, you may go bankrupt.
Analyzing Your Cash Flow
你越早学会如何管理你的现金流，你生存的机会就越大. 此外, 你将能够保护公司的短期声誉，并为公司的长期成功奠定基础.
控制公司现金流的第一步是分析影响现金流入和流出时间的因素. 对这些组成部分的彻底分析将揭示导致企业现金流缺口的问题领域. Narrowing, or even closing, these gaps is the key to cash flow management.
Some of the more important components to examine are:
Accounts receivable. 应收账款是指尚未以现金形式收回的销售. 当你向客户出售商品以换取他或她承诺在以后的日期付款时，就会产生应收账款. The longer it takes for your customers to pay on their accounts, the more negative the effect on your cash flow.
信用证条款. 信用条款是你为客户承诺付款的时间限制. 信用证条款 affect the timing of your cash 流入s. 改善现金流的一个简单方法是让客户更快地支付账单.
Credit policy. 信用策略是您在决定向客户提供信贷时使用的蓝图. 正确的信贷政策——既不太严格也不太慷慨——对健康的现金流至关重要.
库存. 库存指的是企业为满足客户需求而保留的额外商品或供应. 过多的存货会消耗掉本可以用于其他现金流出的钱，从而损害你的现金流. 太多的企业主购买库存是基于希望和梦想，而不是他们实际能卖出去的东西. Keep your inventory as low as possible.
Accounts payable 和 cash flow. 应付账款是指你欠供应商的款项，这些款项将在不久的将来支付——“近”指的是30到90天. Without payables 和 trade credit, you'd have to pay for all goods 和 services at the time you purchase them. For optimum cash flow management, examine your payables schedule.
Some cash flow gaps are created intentionally. 例如, 企业可以购买额外的存货来利用数量折扣, accelerate cash 流出s to take advantage of significant trade discounts, or spend extra cash to exp和 its line of business.
For other businesses, cash flow gaps are unavoidable. 举个例子，一家公司的业务出现了季节性波动. 这个企业通常在淡季有现金流缺口，然后用旺季的现金盈余来填补缺口. 现金流 gaps are often filled by external financing sources. Revolving lines of credit, 银行贷款, 贸易信贷只是您可能想与我们讨论的几种外部融资选择.
监控和管理你的现金流对你的生意的活力是很重要的. The first signs of financial woe appear in your cash flow statement, 给你时间去认识即将到来的问题，并计划一个策略来处理它. 此外, with periodic cash flow analysis, 你可以通过认识到你的业务的哪些方面有可能导致现金流缺口来阻止这些不愉快的财务故障.