現金預算與現金流量表

現金管理需要大量的企業主的時間，但這是必要的。跟踪現金流對你的小企業的生存至關重要。然而，有時，用於描述現金管理的術語可能有點混亂。例如，會計師有時會談論現金流量表和現金預算表。它們到底是什麼意思，它們又有什麼區別呢？

現金預算基本認識

現金預算很重要，因為它幫助企業主管理公司的網絡資本。企業主通常每個月準備現金預算，有些企業主選擇每季度準備現金預算。你可以把現金預算看作一種短期金融工具，它沒有現金流量表那麼正式。它描述了你的公司所收現金和取多少現金。因此，現金預算文件告訴您每個月底公司有多少現金可用。

如果現金預算顯示淨營運資本新增，你可以利用這種新增來降低運營成本——比如通過償還借款。如果現金預算顯示淨營運資本减少，您可能需要找到新增可用現金的方法——通過選擇信貸額度、選擇銀行貸款或保理業務(factoring business)。

保理業務，這在服裝行業特別常見，包括出售您的應收賬款折扣給協力廠商。因為保理方從企業所有者手中接管了應收款的所有權，因此要向客戶而不是公司尋求付款，所以當你的信用狀況可能不支持貸款時，這是籌集資金的好方法。

現金預算例子：

現金來源：
創業現金	NT$1,800,000
銷售收入	NT$1,200,000
出售資產	NT$600,000
應收賬款收回	NT$3,600,000
總持有現金：	NT$7,200,000
現金支出：
原料	NT$1,200,000
工資	NT$1,800,000
固定開銷	NT$900,000
行政管理	NT$900,000
資產採購	NT$600,000
總現金支出：	NT$5,400,000
淨現金：	NT$1,800,000

在這個例子中，期末可用現金（NT$7,200,000）超過使用的期末現金（NT$5,400,000）NT$1,800,000，這表示可用淨現金和下個月開始現金狀況。

現金流量表

現金流量表是與收益表和資產負債表一起編制的更全面的報表。一般來說，現金流量表是現金預算中信用和借記項目的更正式的表示。它著眼於現金預算文件在較長一段時間內提出的許多相同的現金來源和使用，通常是在財政季度末和一年末。

現金預算與現金流量表的區別

現金預算和現金流量表的區別之一是，對於上市公司來說，現金流量表是必須根據財務會計準則的標準編制和提交的財務報表的一部分。

雖然沒有法律要求，但大多數會計師事務所為私營公司編制財務報表都遵循相同的標準。

短期現金流量預算和長期現金流量表的另一大區別在於後者包括折舊。雖然折舊費用不會改變公司的淨現金狀況，但公司的實際價值必然會造成大多數商業資產的價值隨時間下降。

為了充分地管理一家公司，小企業主必須定期準備兩個財務報表，並仔細分析。

Cash Budget and Cash Flow Statement

Cash management requires a lot of time for business owners, but it is necessary. Tracking cash flow is critical to the survival of your small business. Sometimes, however, the terms used to describe cash management can be confusing. For example, accountants sometimes talk about cash flow statements and cash budgets. What do they mean and how do they differ?

Basic Understanding of Cash Budget

Cash budgeting is important because it helps managers manage the company's network capital. Business owners usually prepare cash budgets monthly, and some choose to prepare cash budgets quarterly. You can think of the cash budget as a short-term financial instrument, which is not as formal as the cash flow statement. It describes how much cash your company receives and withdraws. Therefore, the cash budget document tells you how much cash is available at the end of each month.

If the cash budget shows an increase in net working capital, you can use that increase to reduce operating costs, for example by repaying loans. If the cash budget shows a decrease in net working capital, you may need to find new ways to add cash available by choosing credit lines, bank loans or factoring business.

Factoring business, which is particularly common in the apparel industry, includes selling your accounts receivable at a discount to a co-operative manufacturer. Because factoring takes over the ownership of receivables from the owner of the business, it is a good way to raise funds when your credit situation may not support the loan because it seeks payment from the customer rather than the company.

Example of Cash Budget:

Sources of Cash：
Start-up capital	NT$1,800,000
Sales income	NT$1,200,000
Property sales	NT$600,000
Account Receivable collected	NT$3,600,000
Total Cash Holding:	NT$7,200,000
Cash expenditure:
Materials	NT$1,200,000
Wages	NT$1,800,000
Overheads	NT$900,000
M & A	NT$900,000
Asset purchased	NT$600,000
Total Cash Expenditure:	NT$5,400,000
Net Cash：	NT$1,800,000

In this example, the cash available at the end of the period (NT $7,200,000) exceeds the cash available at the end of the period (NT $5,400,000) and NT $1,800,000, which indicates the net cash available and the cash position starting next month.

Cash Flow Statement 

Cash flow statement is a more comprehensive statement prepared with income statement and balance sheet. Generally speaking, cash flow statement is a more formal representation of credit and debit items in cash budget. It focuses on many of the same sources and uses of cash presented in the cash budget document over a longer period of time, usually at the end of the fiscal quarter and the end of the year.

The Difference between Cash Budget and Cash Flow Statement

One of the differences between cash budget and cash flow statement is that for listed companies, cash flow statement is part of the financial statements that must be prepared and submitted in accordance with the standards of financial accounting standards.

Although there are no legal requirements, most accounting firms follow the same standards in preparing financial statements for private companies.

Another big difference between short-term cash flow budget and long-term cash flow statement is that the latter includes depreciation. Although depreciation costs do not change the company's net cash position, the actual value of the company will inevitably cause the value of most commercial assets to decline over time.

In order to fully manage a company, small business owners must prepare two financial statements regularly and carefully analyze them.