企业在某段时间内实际发生的
现金流入及流出金额。
经营现金流(Cash flow from operating activities)是
公司财务报表上的关键数字，反映
公司产品及服务的销售所产生的
现金流入或流出
净额，约等于盈利加上非
现金费用，例如
折旧及
摊销等项目。
现金流量也指
债券持有人自定期的利息支付及
本金偿还中获得的资金流。
Cash flow is the flow of cash generated or used by a company during a specific period. Closely watched by lenders in particular, it increasingly merits its own Statement in a company's financial report, although formats of the statement vary globally.
The term is also used to describe the stream of funds received by a bond holder from the periodic receipt of interest payments.
Conceptually, corporate cash flow is very different from corporate earnings. A company's income statement is compiled on the basis of accrual: it includes sums earned for a specific period which may not have been received, or sums owed which may not have been paid. This working capital is excluded from cash flow: sums owing or owed are not actual cash received or paid.
Cash flow aims to be the more straightforward measure of actual sums paid and received.
See also: Statement, EBITDA, Operating Cash Flow, Free Cash Flow
