cash flow

cash flow
n.
The total money generated; the cash remaining when all expenses are paid.

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.


cash flow
The actual cash held by a business over a given period. Cash flow should be distinguished from profit that is calculated on the accruals basis, which matches revenues and expenses rather than cash receipts and expenditure. If a company has negative cash flow, the company must borrow money to operate its business. If a company has positive cash flow, the company has money available to spend on expanding its operations and to pay dividends to investors.
USA
The amount of actual cash generated by a company or an investment over a given period. It is calculated by adding non-cash charges to net income after taxes. Often considered one of the most important financial statistics of a company.
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Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • cash-flow — [ kaʃflo ] n. m. • 1966; mot angl., de cash « comptant » et flow « écoulement » ♦ Anglic. Comptab. Solde comptable indiquant la capacité d autofinancement d une entreprise (⇒ liquidité). Des cash flows. SYN. Marge brute d autofinancement. ● cash… …   Encyclopédie Universelle

  • cash flow — n [singular, U] the movement of money coming into a business as income and going out as wages, materials etc ▪ We expect a rise in both our production and our cash flow. ▪ The builder is unable to pay due to cash flow problems …   Dictionary of contemporary English

  • cash flow — cash ,flow noun uncount * BUSINESS the rate at which a business takes in money through sales and pays it out for the things it needs to continue operating: Getting the money upfront will improve our cash flow significantly. cash flow problems a.… …   Usage of the words and phrases in modern English

  • cash-flow — s. m. Conjunto constituído pelo lucro líquido após imposto, ao qual se juntaram as amortizações e as reservas e provisões não tendo o caráter de dívidas. (Representa a capacidade de autofinanciamento da empresa.) • Plural: cash flows.… …   Dicionário da Língua Portuguesa

  • cash flow — loc.s.m.inv. ES ingl. {{wmetafile0}} TS rag. → flusso di cassa {{line}} {{/line}} DATA: 1966. ETIMO: comp. di cash contante e flow flusso …   Dizionario italiano

  • cash flow — /kasˈflo, kɛʃˈflo, ingl. ˈkæʃˌfləu/ [vc. ingl. comp. di cash «cassa» e flow «flusso»] loc. sost. m. inv. (econ.) flusso di cassa □ liquidità …   Sinonimi e Contrari. Terza edizione

  • cash flow — cash′ flow n. bus the actual cash available in a company to pay salaries, expenses, dividends, purchase new equipment, etc.; usu. the after tax profit plus noncash charges, such as depreciation • Etymology: 1950–55 …   From formal English to slang

  • cash flow — n. the pattern of receipts and expenditures of a company, government, etc., resulting in the availability or nonavailability of cash …   English World dictionary

  • cash-flow — (del inglés; pronunciamos casflou ) sustantivo masculino 1. Área: economía Movimiento de tesorería, diferencia entre costos e in gresos …   Diccionario Salamanca de la Lengua Española

  • cash flow — ► NOUN ▪ the total amount of money passing into and out of a business, especially as affecting liquidity …   English terms dictionary

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