The "cash income" part includes the cash balance at the beginning and the cash income in the budget period, and the main source of cash income is sales income. The "cash balance" at the beginning of the year is predicted when preparing the budget; The data of "sales cash income" comes from the sales budget; "Available cash" is the sum of the opening cash balance and the current cash income.
The "Cash Expenditure" section includes all cash expenditures of the budget. Among them, the data of "direct materials", "direct labor", "manufacturing expenses" and "sales and management expenses" come from the above related budgets respectively; Cash expenditure data such as income tax, equipment purchase and dividend distribution come from the special budget prepared separately.
"Cash surplus or shortage" is the difference between total cash income and total cash expenditure. The difference is positive, indicating that the income is greater than the expenditure, and there is a surplus in cash, which can be used to repay loans or make short-term investments; The difference is negative, indicating that the expenditure is greater than the income, the cash is insufficient, and new loans need to be obtained from the bank.
Expected cash income is mainly sales income and a small part of other income, so the amount of expected cash income mainly comes from sales budget. Estimated cash expenditure mainly refers to working capital expenditure and other cash expenditure. Specifically, it includes expenses such as purchasing raw materials, paying wages, paying management fees, operating expenses, financial expenses, and taxes paid by enterprises. Cash budget calculates the cash balance of an enterprise during the budget period by forecasting its cash income and expenditure. If cash is insufficient, arrange financing in advance to avoid "hunger for food" when enterprises need funds; If you have enough cash, you can repay the loan or invest in securities to increase your income. References:
/question/43969857.html Interviewee: li527899 1 13 | Level II | 201-6-1821:52.
"Basic knowledge of banks" has respondents: VIP 1 Beyond | Level 2 | 201-6-1821:53.
Cash budget is a summary of related budgets, which consists of four parts: cash income, cash expenditure, cash surplus or shortage, fund raising and utilization.
The "cash income" part includes the cash balance at the beginning and the cash income in the budget period, and the main source of cash income is sales income. The "cash balance" at the beginning of the year is predicted when preparing the budget; The data of "sales cash income" comes from the sales budget; "Available cash" is the sum of the opening cash balance and the current cash income.
The "Cash Expenditure" section includes all cash expenditures of the budget. Among them, the data of "direct materials", "direct labor", "manufacturing expenses" and "sales and management expenses" come from the above related budgets respectively; Cash expenditure data such as income tax, equipment purchase and dividend distribution come from the special budget prepared separately.
"Cash surplus or shortage" is the difference between total cash income and total cash expenditure. The difference is positive, indicating that the income is greater than the expenditure, and there is a surplus in cash, which can be used to repay loans or make short-term investments; The difference is negative, indicating that the expenditure is greater than the income, the cash is insufficient, and new loans need to be obtained from the bank. Interviewee: yuanyuan8778 | Level 1 | 201-6-1821:53.
It seems a lot. Why not pay directly by bank card? Respondent: Bai Chunyin | Level 1 | 201-6-1821:55.
1. Total final value formula (given p, find f).
4. The present value formula of total amount (given f, find p).
This is an equivalent formula for finding the present value p from the known final value f, and it is the inverse operation of the one-time payment final value formula. Its cash flow statement is shown in the figure.
The present value formula of one-time payment is:
In the formula, 1/( 1+I) n is called the present value coefficient of one-time payment, or the discount coefficient, which can be expressed by symbols (P/F, I, n). It can be understood that in order to know the present value p of f, I and n, it can be obtained by consulting the compound interest coefficient table. It is reciprocal to the final value coefficient (1+I) n of one-time payment.
3. The formula of equal payment of the final value (given a, find f).
The final value formula of equal payment is also called the final value formula of annuity. This formula carries interest according to compound interest I, and the principal and interest at the end of the nth period is equivalent to the cash flow A of the nth equal series. That is, a, I, n and f are known.
4. Equal payment formula of sinking fund (given f, find a).
The matching sinking fund formula is also called matching provident fund formula. That is to say, in order to pay off a debt in the future, or accumulate a sum of money for the future, how much money should be saved in advance every year when the interest rate is I, that is, F, I, N are known and A is found.
5. the present value formula of equal payment (given a, find p).
6. Formula of equal installment capital recovery (known as P, find A).