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1 statement-of-cash-flows method
Fina method of accounting that is based on flows of cash rather than balances on accountsThe ultimate business dictionary > statement-of-cash-flows method
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2 \statement of cash flows
Fina statement that documents actual receipts and expenditures of cash -
3 Statement of Cash Flows (отчёт о движении денежных средств)
Accounting: SCFУниверсальный русско-английский словарь > Statement of Cash Flows (отчёт о движении денежных средств)
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4 free cash flows from operations
Accounting: FCFOУниверсальный русско-английский словарь > free cash flows from operations
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5 Statement of Cash Flows
Accounting: (отчёт о движении денежных средств) SCFУниверсальный русско-английский словарь > Statement of Cash Flows
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6 cash-flow
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7 cash flow statement
Fina record of a company’s cash inflows and cash outflows over a specific period of time, typically a year.EXAMPLEIt reports funds on hand at the beginning of the period, funds received, funds spent, and funds remaining at the end of the period. Cash flows are divided into three categories: cash from operations; cashinvestment activities; and cash-financing activities. Companies with holdings in foreign currencies use a fourth classification: effects of changes in currency rates on cash. A standard direct cash-flow statement looks like this: -
8 discounted cash flow
Finthe discounting of the projected net cash flows of a capital project to ascertain its present value. The methods commonly used are: yield, or internal rate of return (IRR), in which the calculation determines the return in the form of a percentage; net present value (NPV), in which the discount rate is chosen and the present value is expressed as a sum of money; and discounted payback, in which the discount rate is chosen and the payback is the number of years required to repay the original investment.Abbr. DCF. -
9 движение наличных денег
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10 поток наличных средств
cash flows -
11 требование наличных денег
без наличных денег; не при деньгах — out of cash
Русско-английский большой базовый словарь > требование наличных денег
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12 движение наличных денег
Русско-английский военно-политический словарь > движение наличных денег
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13 рух касової готівки від діяльності з фінансування
Українсько-англійський словник > рух касової готівки від діяльності з фінансування
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14 net present value
Finthe value of an investment calculated as the sum of its initial cost and the present value of expected future cash flows.Abbr. NPVEXAMPLEA positive NPV indicates that the project should be profitable, assuming that the estimated cash flows are reasonably accurate. A negative NPV indicates that the project will probably be unprofitable and therefore should be adjusted, if not abandoned altogether.NPV enables a management to consider the time-value of money it will invest. This concept holds that the value of money increases with time because it can always earn interest in a savings account. When the time-value-of-money concept is incorporated in calculation of NPV, the value of a project’s future net cash receipts in “today’s money” can be determined. This enables proper comparisons between different projects.For example, if Global Manufacturing Inc. is considering the acquisition of a new machine, its management will consider all the factors: initial purchase and installation costs; additional revenues generated by sales of the new machine’s products, plus the taxes on these new revenues. Having accounted for these factors in its calculations, the cash flows that Global Manufacturing projects will generate from the new machine are:At first glance, it appears that cash-flows total 45% more than the $100,000 initial cost, a sound investment indeed. But time-value of NPV calculation money shrinks return on the project considerably, since future dollars are worth less than present dollars in hand. NPV accounts for these differences with the help of presentvalue tables, which list the ratios that express the present value of expected cash-flow dollars, based on the applicable interest rate and the number of years in question.In the example, Global Manufacturing’s cost of capital is 9%. Using this figure to find the corresponding ratios on the present value table, the $100,000 investment cost, expected annual revenues during the five years in question, the NPV calculation is shown below.NPV is still positive. So, on this basis at least, the investment should proceed. -
15 trésorerie
trésorerie [tʀezɔʀʀi]feminine nouna. ( = bureaux) [d'association] accounts department• Trésorerie (générale or principale) [de Trésor public] ≈ public revenue officeb. ( = gestion) accountsc. ( = argent disponible) finances• difficultés or problèmes de trésorerie cash flow problems* * *tʀezɔʀʀi1) ( ressources disponibles) funds (pl); ( somme en liquide) cash [U]2) ( comptabilité) accounts (pl)la trésorerie — ( comptabilité) government finance
* * *tʀezɔʀʀi nf1) (= fonds) funds pl2) (= gestion) accounts pl3) (= bureaux) accounts department4) (= poste) treasurership* * *trésorerie nf1 ( ressources disponibles) funds (pl); ( somme en liquide) cash ¢; avoir des problèmes de trésorerie to have cash flow problems; mouvements de trésorerie cash flows; état/prévisions de trésorerie cash flow statement/forecast (sg); de trésorerie [budget, gestion, solde, opérations] cash; il dispose de 1 000 euros en trésorerie or d'une trésorerie de 1 000 euros he has 1,000 euros cash at his disposal; ⇒ moyen;2 ( comptabilité) accounts (pl); leur trésorerie est bien/mal tenue their accounts are well/badly kept;3 Admin, Fin la trésorerie ( comptabilité) government finance; ( bureaux) department in charge of public finance; ( en Grande-Bretagne) the Treasury.[trezɔrri] nom féminin1. [argent - généralement] treasury, finances ; [ - d'une entreprise] liquid assets ; [ - d'une personne] budget2. [gestion] accounts3. [bureaux - gouvernementaux] public revenue office ; [ - privés] accounts department4. [fonction - généralement] treasurership ; [ - d'un trésorier-payeur] paymastership -
16 Kapitalwert
Kapitalwert m 1. BÖRSE principal value; 2. FIN, WIWI net present value, NPV, capital value, actual cash value, a.c.v., capitalized value (Summe der einer Investition zurechenbaren und auf einen definierten Zeitpunkt zum Kalkulationszinssatz diskontierten Nettorückflüsse, einschließlich Anschaffungsauszahlung und Liquidationserlös; ein positiver Kapitalwert – oder einer, der über dem einer Alternativinvestition liegt = relative Vorteilhaftigkeit – lässt die Investition als vorteilhaft erscheinen; value of an investment calculated as the sum of its initial cost and the present value of expected future cash flows); 3. VERSICH cash value* * *m 1. < Börse> principal value; 2. < Finanz> actual cash value (a.c.v.), value (NPV), net present capital; 3. < Rechnung> capital value, net present value (NPV), fair value; 4. < Versich> cash value; 5. <Vw> capital value, net present value (NPV), capitalized value* * *Kapitalwert
capital value, (Police) cash value, (Rente) present value;
• Kapitalwert berechnen to capitalize;
• Kapitalwert in eine Rente umwandeln to transfer the cash into an annuity;
• Kapitalwertmethode net present value method;
• Kapitalwerttabelle (Versicherung) cash-value table;
• Kapitalwertzuwachs unearned increment. -
17 метод сравнения ключевых показателей
General subject: dollar-offset method (is a quantitative method that consists of comparing the change in fair value or cash flows of the hedging instrument with the change in fair value or cash flows of the hedged item attributabl)Универсальный русско-английский словарь > метод сравнения ключевых показателей
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18 Nettounternehmenswert
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19 Reinvermögenswert
Reinvermögenswert m FIN, RW shareholder value (Wert künftiger abdiskontierter Nettoeinzahlungen, sum of future discounted net cash flows)* * *m <Finanz, Rechnung> shareholder value (Wert künftiger abdiskontierter Nettoeinzahlungen, sum of future discounted net cash flows) -
20 косвенный метод (отчет о движении денежных средств)
косвенный метод (отчет о движении денежных средств)
Метод представления потоков денежных средств от операционной деятельности, при котором чистая прибыль или убыток корректируется с учетом результатов операций неденежного характера, любых отсрочек или начислений прошлых периодов или будущих операционных денежных поступлений или платежей, и статей доходов или расходов, связанных с инвестиционными или финансовыми потоками денежных средств.
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Русско-английский словарь нормативно-технической терминологии > косвенный метод (отчет о движении денежных средств)
См. также в других словарях:
cash-flows — ● cash flow, cash flows nom masculin (anglais cash flow, de cash, argent comptant, et flow, écoulement) Synonyme de marge brute d autofinancement. ● cash flow, cash flows (difficultés) nom masculin (anglais cash flow, de cash, argent comptant, et … Encyclopédie Universelle
cash flows — pinigų srautai statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Pinigų ir pinigų ekvivalentų įplaukos ir išmokos per ataskaitinį laikotarpį. atitikmenys: angl. cash flows šaltinis VšĮ Audito ir apskaitos… … Lithuanian dictionary (lietuvių žodynas)
cash flows — pinigų srautai statusas T sritis turto vertinimas apibrėžtis Per tam tikrą laikotarpį turto, turto grupės ar verslo subjekto gaunami ir išleidžiami pinigai. atitikmenys: angl. cash flows ryšiai: susijęs terminas – verslo subjektas šaltinis… … Lithuanian dictionary (lietuvių žodynas)
cash flows from financial activities of a public sector entity — finansinės viešojo sektoriaus subjekto veiklos pinigų srautai statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Viešojo sektoriaus subjekto pinigų srautai, susidarantys dėl viešojo sektoriaus subjekto grynojo… … Lithuanian dictionary (lietuvių žodynas)
cash flows from financing activities — finansinės veiklos pinigų srautai statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Pinigų srautai, susidarantys pakitus įmonės nuosavam kapitalui ir dėl skolinimosi atsiradusiems įsipareigojimams. atitikmenys:… … Lithuanian dictionary (lietuvių žodynas)
cash flows from investing activities — investicinės veiklos pinigų srautai statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Pinigų srautai, susidarantys įsigijus investavimo objektų ar juos perleidus. atitikmenys: angl. cash flows from investing… … Lithuanian dictionary (lietuvių žodynas)
cash flows from investing activities of a public sector entity — investicinės viešojo sektoriaus subjekto veiklos pinigų srautai statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Viešojo sektoriaus subjekto pinigų srautai, susidarantys, kai įsigyjamas ar perleidžiamas viešojo … Lithuanian dictionary (lietuvių žodynas)
cash flows from operating activity — pagrindinės veiklos pinigų srautai statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Pinigų srautai, susidarantys iš įmonės veiklos, išskyrus finansinę ir investicinę veiklą. atitikmenys: angl. cash flows from… … Lithuanian dictionary (lietuvių žodynas)
cash flows from ordinary activities of a public sector entity — pagrindinės viešojo sektoriaus subjekto veiklos pinigų srautai statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Pinigų, gaunamų iš viešojo sektoriaus subjekto veiklos, išskyrus finansinę ir investicinę veiklą,… … Lithuanian dictionary (lietuvių žodynas)
cash flows of a public sector entity — viešojo sektoriaus subjekto pinigų srautai statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Viešojo sektoriaus subjekto ataskaitinio laikotarpio pinigų ir pinigų ekvivalentų įplaukos ir išmokos, taip pat pinigų … Lithuanian dictionary (lietuvių žodynas)
Non-Operating Cash Flows — Cash flows (inflows and outflows) that are not related to the day to day, ongoing operations of a business. Non operating cash flows include borrowings, the issuance or purchase of stock, asset sales, dividend payments, and other investment… … Investment dictionary