会计英语资料六课PPT学习教案.pptx

会计学
1
会计英语资料六课
Items like postdated checks, certificates of deposit, IOUs, stamps, and travel advances are not classified as cash.
第3页/共31页
第1页/共30页
The existence of compensating balances (amounts that must be left on deposit and not withdrawn) should be disclosed and, if significant, reported separately from cash. Also receiving separate treatment are "sinking funds" (monies that must be set aside to satisfy debts) and restricted foreign currency holdings (that cannot easily be transferred or converted into another currency). These unique categories of funds may be reported in the long-term investments category.
第4页/共31页
第2页/共30页
Cash
Cash equivalents arise when companies place their cash in very short-term financial instruments that are deemed to be highly secure and will convert back into cash within 90 days (., short-term government-issued treasury bills). These financial instruments are usually very marketable in the event the company has an immediate need for cash.
第5页/共31页
第3页/共30页
Cash Management
It is very important to ensure that sufficient cash is available to meet obligations and that idle cash is appropriately invested. One function of the company "treasurer" is to examine the cash flows of the business, and pinpoint anticipated periods of excess or deficit cash flows. A detailed cash budget is often maintained and updated on a regular basis. The cash budget is a major component of a cash planning system and represents the overall plan that depicts cash inflows and outflows for a stated period of time. A future chapter provides an in-depth look at cash budgeting.
第6页/共31页
第4页/共30页
Cash Management
Although cash shortages may be a sign of weakness, such is not always the case. Successful companies may need cash for new business locations, added inventory levels, growing receivables, and so forth. To sustain growth careful cash planning must occur.
第7页/共31页
第5页/共30页
STRATEGIES TO ENHANCE CASH FLOWS
As a business loo