先决条件 – 现金流预测 |软件工程
1. 现金流：
现金流量是指一定时期内现金及现金等价物的流入和流出的概念。在现金流量中计算来自运营的现金。它对短期融资很有用。它从现金的期初和期末余额开始，仅处理现金并显示现金变化的原因。所以它是基于收付实现制的会计。
2. 资金流向：
资金流向是指一段时间内营运资金的财务变化的概念。在资金流量中计算来自操作的资金。这对于长期融资很有用。其中没有期初或期末余额，它涉及营运资本的所有组成部分，并显示净营运资本变化的原因。所以它是基于权责发生制的会计核算。
现金流和资金流的区别：
| S.No. | CASH FLOW | FUND FLOW |
|---|---|---|
| 01. | Cash flow refers to the concept of inflow and outflow of cash and cash equivalents during a particular period. | Fund flow refers to the concept of financial changes in working capital over a period of time. |
| 02. | In cash flow cash from the operations is calculated. | In fund flow fund from the operations is calculated. |
| 03. | Cash flow shows the position of the business in the short term position. | Fund flow shows the position of the business in the long term position. |
| 04. | Cash flow changes is mainly analyzed in periodic like monthly, quarterly or as required by the business. | Fund flow changes is mainly analyzed in between the previous year and the current year. |
| 05. | The basis of the statement in accounting is based on cash. | The basis of the statement in accounting is based on accrual. |
| 06. | It is a part of financial statement. | Where as fund flow is not a part of financial statement. |
| 07. | It is used for cash budgeting. | It is used for capital budgeting. |
| 08. | It has three sections i.e. Cash flow from Operating, Financing activities and Investing. | It has two sections i.e. application of fund and sources of fund. |
| 09. | Cash flow reporting is mandatory for companies to report as per GAAP. | Fund flow reporting is not mandatory, but can be made internally. |