現金流量管理要點

俗話說，當時間變得困難，金錢變得緊張時，現金為王。對於小企業來說，更難採取持續的資金流動措施，尤其是在資金流動更為昂貴的情况下。以下是一些現金流管理技巧，可以幫助你的小企業渡過難關。

1. 關注經濟形勢

避免陷入風暴的一個關鍵因素是要知道風暴將從哪裡來，它將向何處襲來。關注企業領先名額，關注經濟形勢變化。

準備下一年的現金流預測。這將幫助您瞭解需要進行哪些更改以及何時進行更改。如果發生這種情況，你的預計現金流將下降10%，你能怎麼辦？

2. 回顧你的信用政策和客戶的信用記錄

客戶信用管理是現金流量管理的重要組成部分。排除那些維護成本更高的無利可圖的客戶。標記那些有緩慢付款歷史的人。

對申請信貸的新客戶進行信用檢查也很重要。

記住，你不必給任何人加分。如果客戶有緩慢付款的歷史，信用條件可能需要改變，甚至完全取消。如果真的有必要拒絕客戶的信用卡，一定要盡可能巧妙地拒絕。畢竟，你真的希望他們成為未來的客戶！發送一個禮貌的，遺憾的通知，通知他們，他們不能在這個時候提供信貸，並解釋為什麼。明確表示他們歡迎現金交易。（甚至可以提供現金折扣以改善交易。）

3. 採取行動加速付款

首先，發票要及時開發票。延遲開發票給客戶的印象是你不在乎花多長時間才能拿到錢。

其次，應採取措施鼓勵及時付款，如明確注明付款到期日和逾期付款通知。必要時使用托收服務。如果你能賺到錢，你的現金流總是比壞賬好。

4. 看能否延長對供應商的付款期限

檢查你的企業供應商允許的信用條款。大多數供應商允許30天付款，但你可以延長到60天甚至90天，這樣你就可以把錢留在現金流管道裏更長的時間。

5. 重新談判契约

房東、貸款人和承包商不受不斷變化的經濟狀況的影響，囙此嘗試重新談判是值得的。例如，如果你的租約到期，你可以和房東協商一個更優惠的租金，特別是當其他零售物業空置的時候。更便宜的租賃可以讓你每月釋放更多的現金，獲得更多的現金流。

請記住，現金流的流出絕非問題。錢總是很容易讓你的生意泡湯。維持資金的正常和可持續性是現金流管理的一個難點。根據以上建議，你的現金流會更容易流動。

救命現金流

每一個企業家都在考慮什麼時候盈利，把投資變成一口袋銀子。

然而，在創業初期，似乎有無盡的金錢支出，其中有些是固定開支，有些是意外開支，有些是擴張開支。

這些開支很快就會耗盡你最初的現金資本。

你必須以穩健的作法經營公司才能獲得現金收入！

對於初創企業來說，不要再想著馬上盈利。。

現金流（支付能力，或交換價值的能力）是你最需要關心的事情！

哪些是可折舊資產？

可折舊資產是可折舊的商業資產。也就是說，資產的價值在資產壽命期間被視為企業支出。

為什麼可折舊資產很重要？

任何你購買的商業用途物品都可以從你的營業稅申報表中扣除。你買的一些資產（有價值的東西）可以立即扣除（這些是流動資產），而其他資產具有長期壽命，這些資產可以在其壽命的年份內扣除。

例如，如果你為你的生意買輛車，你可以在特定的年份裏扣除這輛車的成本。這是折舊，為了稅務的目的，能得到這些扣除對你是有好處的。

什麼資產可以折舊？

你可以折舊大多數類型的有形財產（你可以看到和觸摸的財產），包括：

• 建築物
• 機械
• 車輛
• 傢俱和裝置
• 電腦
• 設備

你也可以折舊大部分無形財產（沒有形式的財產），包括：

• 專利申請
• 版權
• 電腦軟體

國稅局對能够折舊的財產有具體要求：

• 那一定是你擁有的財產。
• 它必須用於您的業務或創收活動。
• 它必須有確定的使用壽命。（通過表格計算）
• 它必須持續一年以上

哪些資產不能折舊？

• 土地不能折舊，因為它沒有用完或磨損。它不會失去它的價值。但是你可以折舊一些土地整理費用。
• 流動資產。你不能對同一年購買和處置的資產進行折舊。流動資產包括供應品、預付保險和其他預付費（你提前支付的金額，如保險）和應收賬款（欠你企業的金額）。
• 現金。現金是您商業支票帳戶中的金額。它的價值保持不變，不是長期資產，所以不能貶值。

折舊是如何進行的？

當你把一項資產投入服務時，你就開始對它進行折舊。“使用中”意味著資產“準備好並且可以使用”。即使您不立即使用它，您也可以打開它，並且它工作。比如說，你不能只買一臺電腦，然後把它放在盒子裏開始貶值，你必須準備好使用。

折舊基本上是一種會計交易。你不必對資產做任何事情來折舊它。在資產使用期間，進行一項會計交易，其中將資產成本的一定數額存入折舊費用帳戶，並將資產的初始成本减少相同數額。年終時，該年度的累計折舊連同所有財產的初始成本一起顯示在財務報表上。

當你（a）出售某項資產，或者（b）該資產已經達到其使用壽命的終點時，你就停止對該資產進行折舊。也就是說，當它不再被貶值時。資產折舊的時間長短取決於其用於折舊的類別。

現金業務

現金業務是以現金交易為主的業務。例如，餐館定期取現金，酒吧和其他食品店也是如此。另一種類型的現金業務是“休閒”業務，如跳蚤市場或農民市場供應商。這些企業經營在難以使用信用卡或借記卡的領域（儘管許多露天市場供應商也確實接受使用卡付費）。

現金業務也可以使用現金支付給供應商或員工。在小企業接受現金和付現金既有好處也有缺點。

我可以接受現金支付嗎？

但接受現金支付存在一些問題：

• 很多人不隨身攜帶很多現金。特別是年輕的購物者通常不攜帶現金。如果你不接受他們的借記卡，就算是一杯咖啡，你也有失去銷售的風險。接受現金意味著手頭有現金用於兌換，手頭有大量現金可能存在安全風險。
• 允許客戶使用信用卡付款鼓勵他們購買更多，新增你的利潤。

額外的好處和缺點

接受現金的好處包括：

• 你立即收到付款；無需等待支票處理或卡交易出現在您的帳戶中
• 你不必擔心欺詐、退票、偽造的信用卡/借記卡。沒有必要為試圖從那些付款沒有清算銀行的人那裡取錢而煩惱。
• 你不需要支付信用卡費用，這减少了你每筆交易的淨利潤。這些費用在交易很小的時候特別困難。

在非傳統商鋪

跳蚤市場、工藝品交易會、農貿市場、街頭交易會和藝術展覽會以及其他戶外和臨時場所的小販傳統上接受現金交易。但是隨著POS收銀機的出現，即使是最隨意的交易也可以用信用卡或借記卡進行。現在接受現金支付變得不再必要了。如果你在這些公司之一接受現金，一定要記錄所有的現金銷售。

沒有信用卡的客戶

許多年輕人，是“無銀行”或“銀行存款不足不足”。向這些人提供用現金支付的選擇將提高他們繼續經營的可能性。信用卡/借記卡的另一個替代方案。，他們可以先刷卡再想銀行還款。

交易會計

企業中的每一筆交易都必須記錄。如果您的企業接受現金支付貨物或服務，你必須有某種作法記錄現金支付。憑證或現金收據是您可以使用的一種記錄。

記錄下你的現金支付是一件好事。能够記錄更多的費用交易會新增您的營業費用扣除，降低您的營業淨收入的稅收目的。這些款項是營業費用，可從營業稅申報表中扣除，但前提是你有記錄。即使小額零用金也可以用小額現金支付。

Cash business

Cash business is based on cash transactions. For example, restaurants regularly withdraw cash, as do bars and other food stores. Another type of cash business is "leisure" business, such as flea markets or farmers market suppliers. These businesses operate in areas where credit or debit cards are difficult to use (although many open-air market vendors do accept card payments).

Cash business can also be paid to suppliers or employees in cash. Acceptance and payment of cash in small businesses have both advantages and disadvantages.

Can I accept cash payment?

However, there are some problems in accepting cash payments:

• Many people don't carry much cash with them. Young shoppers, in particular, usually don't carry cash. If you don't accept their debit card, even if it's a cup of coffee, you risk losing sales. Acceptance of cash means having cash on hand for conversion, and having a large amount of cash on hand may pose a security risk.
• Allow customers to use credit cards to pay to encourage them to buy more and increase your profits.

Additional benefits and disadvantages

The benefits of accepting cash include:

• You receive payment immediately; there is no need to wait for cheque processing or card transactions to appear in your account.
• You don't have to worry about fraud, refunds, forged credit/debit cards. There's no need to worry about trying to withdraw money from people who pay without clearing the bank.
• You don't have to pay for credit cards, which reduces your net profit per transaction. These costs are particularly difficult when transactions are small.

In non-traditional shops

Traditionally, vendors in flea markets, craft fairs, farmers'markets, street fairs and art exhibitions, as well as other outdoor and temporary venues, accept cash transactions. But with the advent of POS cash registers, even the most casual transactions can be done with credit or debit cards. Now it is no longer necessary to accept cash payments. If you accept cash in one of these companies, be sure to record all cash sales.

Customers without credit cards

Many young people have "no bank" or "insufficient bank deposits". Providing these people with the option of paying in cash will increase their chances of continuing their business. Another alternative to credit/debit cards. They can swipe their cards before they want to pay back the money.

Transaction accounting

Every transaction in an enterprise must be recorded. If your business accepts cash payments for goods or services, you must have some way of recording cash payments. A voucher or cash receipt is a record that you can use.

It's a good thing to record your cash payments. To be able to record more expenses, the Fair will add deductions for your operating expenses and reduce your net operating income for tax purposes. These payments are operating expenses and can be deducted from the Business Tax Declaration Form provided that you have a record. Even petty cash can be paid in petty cash.

流動資產

企業擁有資產，或者至少他們應該擁有資產。資產是企業擁有的任何東西。本文將介紹其中的流動資產。

什麼是商業資產？

每個企業都有資產，用最簡單的術語來說就是“有價值的東西”。就像演員的微笑是她的資產一樣，企業需要資產來生產產品或銷售服務。

資產可以是有形的，比如設備或車輛，或者可以是無形的，比如專利、商標或版權。

商業資產在資產負債表上列出，在左邊。在右邊，解釋這些資產的所有權。要麼所有者擁有資產，要麼他們被貸款人、銀行或其他人“擁有”。

企業有哪些類型的資產？

根據商業資產負債表，商業資產按照它們通常被企業持有的時間長度以及它們被轉換成現金的難易程度來分類。

現金是最具流動性的資產，因為它已經是現金形式，可以用來方便快捷地付款。所有其他資產都以現金形式列出，它們可以轉換成現金。為什麼現金如此重要？因為企業需要它支付帳單和支付員工。

什麼是流動資產？

流動資產是指將在一年內轉換成現金的商業資產，以及在一年內用於經營企業的資產。瞭解流動資產對企業的背景和重要性也是很重要的。

什麼是流動資產與長期資產？

瞭解資產的類型以及如何對其進行分類可以幫助您查看企業的資產負債表並確定其强度。

流動資產，可以迅速轉化為現金，通常持有不到一年的資產是：

• 現金。對於一個企業來說，這意味著在商業支票帳戶和任何貨幣市場帳戶中的錢。
• 應收賬款。這個術語描述客戶欠企業的款額。將應收賬款轉為現金通常很容易。
• 預付保險。大多數保險是預付的，如果企業取消了保險單，通常可以收回大部分的錢。
• 存貨。它指的是供應、零件和物品，它們可以很快地變成產品，以現金出售。

長期資產。有時被稱為資本資產，更難轉化為現金。這些資產包括設備、傢俱和固定設備，然後是土地和建築。請注意，土地和建築需要最長時間來轉換成現金，所以它們最後列出。

為什麼瞭解流動資產很重要？

對於一個企業來說，擁有資產很重要，對於一個企業來說，擁有一些流動資產（如果需要的話，這些資產可以快速轉化為現金）也很重要。

如何評估資產？

企業根據其資產進行多種評估。最常見的是，那些看商業的人使用財務比率來做這些評估。

用於評估商業資產的兩種常見財務分析比率為：

1. 流動比率(Current Ratio)。將流動資產與流動負債進行比較。、
2. 快速比率(Quick Ratio)。只比較現金和應收賬款與流動負債。通過剔除存貨，這個比率更嚴格。

關於流動比率和快速比率，我們將另文介紹。

Current assets

Businesses own assets, or at least they should. Assets are anything owned by an enterprise. This article will introduce the current assets.

What are business assets?

Every enterprise has assets, which in the simplest terms are "valuable things". Just as an actor's smile is her asset, an enterprise needs assets to produce products or sell services.

Assets can be tangible, such as equipment or vehicles, or intangible, such as patents, trademarks or copyrights.

Commercial assets are listed on the balance sheet, on the left. On the right, explain the ownership of these assets. Owners should own assets, and they should be "owned" by lenders, banks or others.

What types of assets do enterprises have?

According to the business balance sheet, business assets are classified according to the length of time they are usually held by the business and the degree of difficulty in converting them into cash.

Cash is the most liquid asset because it is already in the form of cash and can be used to pay quickly and conveniently. All other assets are listed in cash and can be converted into cash. Why is cash so important? Because businesses need it to pay bills and employees.

What are current assets?

Current assets refer to commercial assets that will be converted into cash within one year and assets that will be used to operate enterprises within one year. It is also important to understand the background and importance of current assets for enterprises.

What are current assets and long-term assets?

Understanding the types of assets and how to classify them can help you look at the balance sheet of an enterprise and determine its strength.

• Current assets, which can be quickly converted into cash, are usually held for less than a year:、Cash. For an enterprise, this means money in a commercial checking account and any money market account.
• Accounts receivable. This term describes the amount owed by customers to the enterprise. It is usually easy to convert accounts receivable into cash.
• Prepay insurance. Most insurance is prepaid, and if the company cancels the policy, it can usually recover most of the money.
• Inventory. It refers to supply, parts and goods, which can be quickly turned into products and sold in cash.

Long term assets. Sometimes referred to as capital assets, it is more difficult to convert into cash. These assets include equipment, furniture and fixtures, followed by land and construction. Note that land and buildings take the longest time to convert into cash, so they are listed at the end.

Why is it important to understand current assets?

For an enterprise, it is important to own assets. For an enterprise, it is also important to own some current assets (which can be quickly converted into cash if necessary).

How to evaluate assets?

Enterprises make various assessments based on their assets. Most commonly, those who look at business use financial ratios to make these assessments.

The two common financial analysis ratios used to evaluate commercial assets are:

1. Current Ratio. Compare current assets with current liabilities.
2. Quick Ratio. Compare only cash and accounts receivable with current liabilities. By eliminating inventory, the ratio is stricter.

We will introduce the liquidity ratio and the fast ratio separately.

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.