以現金流支持事業發展

什麼是現金流？

現金流是一個月內流入和流出業務的資金。雖然有時現金流只會走一條路，但它確實是雙向流動的。

• 現金是從購買你的產品或服務的客戶或客戶那裡來的。如果顧客在購買時不付款，你的一些現金流是來自應收賬款的集合。
• 現金是以支付費用（如租金或抵押貸款）、每月貸款支付、納稅和其他應付帳款的形式流出你的企業的。

把“現金流”想像成你的商業支票帳戶。如果有更多的錢流入，而你正處於一個“積極的現金流”的情况下，你就有足够的錢來支付帳單了。如果流出的現金比進來的多，你就有透支的危險，你需要找錢來支付你的透支。這就是為什麼新企業通常需要流動資金，以貸款或信貸額度的形式，來彌補現金流短缺。

什麼是現金？

對於一些企業，比如餐館和一些零售商，現金實際上是實際的現金和紙幣。這些公司從客戶那裡取現金，有時用現金支付帳單。現金業務在跟踪現金流方面有一個特殊的問題，特別是因為他們可能沒有跟踪收入，除非有發票或其他文書工作。

為什麼現金流如此重要？

現金短缺是小企業倒閉的最大原因之一。現金儲備不足是創業公司不成功的首要原因。現金耗盡，會比任何事情都更快地關閉你。

創業時的現金流量

當你開始創業時，處理現金流問題是最困難的。你有很多開支，錢很快就要用完了。你可能沒有銷售或客戶付錢給你。你需要一些其他的臨時現金來源，比如通過暫時的信用額度，讓你繼續往正面的現金流狀況。

季節性業務中的現金流量

現金流量對於季節性企業尤其重要——那些在一年中不同時間業務波動很大的企業，如假日企業和夏季企業。管理這類業務中的現金流是棘手的，但它可以通過勤奮來完成。

現金流與利潤

你的生意有可能賺錢，但沒有現金。怎麼會這樣呢？簡短的回答是，利潤是一個會計概念，而現金，如上所述，只是金額在業務支票帳戶。你可以擁有資產，比如應收賬款（客戶欠你的錢），但是如果你不能收回欠款，你就沒有現金。

你的會計系統也可以顯示現金和利潤的區別。如果你的業務在權責發生制上運行，即使客戶沒有支付，你也可以在發票發送時確認收入。

在這種情況下，你可能會獲利，但沒有現金。

如何分析現金流量

最好的方法來跟踪現金流在你的業務是運行現金流量報告。

現金流量表查看從不同的業務活動到現金的變更，以及商業資產負債表上的其他帳戶的增减。

例如：

• 如果顧客付帳，現金會發生什麼變化？
• 如果你的企業購買供應品，現金會發生什麼？
• 如果你買了電腦，現金會怎樣？
•  如果你支付雇員或獨立承包商，現金會發生什麼？

有時，你可能需要每週甚至每天跟踪現金流。

損益平衡建議：

進行現金流量分析的一種快速而簡單的方法是將未付的購買總額與每個月底到期的銷售總額進行比較。如果未支付的購買總額大於到期的銷售總額，您將需要花費比下個月收到的現金更多的現金，這說明潜在的現金流問題。

深入研究這一說法：

1. 在這個月底，看看你的總銷售額。
2. 把你買的東西加起來還需要支付。
3. 不同的是，你需要引進的收入保持不變。

如果這個月的現金短缺持續幾個月，你會越來越落後。

Supporting Business Development with Cash Flow

What is cash flow?

Cash flow is the capital that flows in and out of business within a month. Although cash flow sometimes goes only one way, it does flow in both directions.

Cash comes from customers or customers who buy your products or services. If customers don't pay when they buy, some of your cash flows come from collections of accounts receivable.

Cash flows out of your business in the form of payments (such as rent or mortgage), monthly loan payments, taxes and other accounts payable.

Imagine "cash flow" as your business checking account. If you have more money flowing in and you are in a "positive cash flow" situation, you have enough money to pay the bills. If there is more cash out than in, you are in danger of overdraft. You need to find money to pay for your overdraft. This is why new businesses often need liquidity to make up for cash flow shortages in the form of loans or credit lines.

What is cash?

For some businesses, such as restaurants and retailers, cash is actually real cash and paper money. These companies take cash from customers and sometimes pay bills in cash. Cash operations have a special problem in tracking cash flows, especially because they may not track revenue unless they have invoices or other paperwork.

Why is cash flow so important?

Cash shortage is one of the biggest reasons why small businesses fail. Insufficient cash reserves are the primary reason for the failure of startups. Cash runs out and closes you faster than anything else.

Cash Flow at Start-up

When you start a business, dealing with cash flow is the most difficult. You have a lot of expenditure, and the money will run out soon. You may not have sales or customers paying you. You need other temporary sources of cash, such as temporary credit lines, to keep you in a positive cash flow situation.

Cash Flow in Seasonal Business

Cash flow is particularly important for seasonal businesses, such as holiday businesses and summer businesses, which fluctuate greatly at different times of the year. Managing cash flows in such businesses is tricky, but it can be done with diligence.

Cash flow and profit

Your business is likely to make money, but there is no cash. Why is that so? The short answer is that profit is an accounting concept, while cash, as mentioned above, is only the amount in the business checking account. You can own assets, such as accounts receivable (customers owe you money), but if you can't recover the arrears, you don't have cash.

Your accounting system can also show the difference between cash and profit. If your business operates on an accrual basis, you can confirm revenue when the invoice is sent, even if the customer does not pay.

In this case, you may be profitable, but there is no cash.

How to Analyse Cash Flow

The best way to track cash flow in your business is to run cash flow reports.

The cash flow statement looks at changes from different business activities to cash, as well as increases and decreases in other accounts on the business balance sheet.

For example:

• How will cash change if customers pay?
•  If your business buys supplies, what happens to cash?
•  If you buy a computer, what will happen to the cash?\
• If you pay employees or independent contractors, what happens to cash?

Sometimes, you may need to track cash flow weekly or even daily.

Proposals for profit and loss balance:

A quick and simple way to do cash flow analysis is to compare the total unpaid purchases with the total sales due at the end of each month. If the total unpaid purchases are greater than the total sales due, you will need to spend more cash than the cash received next month, which indicates potential cash flow problems.

In-depth study of this statement:

1.  At the end of this month, look at your total sales.
2. Add up what you buy and pay for it.
3. The difference is that the incomes you need to import remain the same.

If this month's cash shortage lasts for several months, you will lag behind more and more.