損益計算書と現金収支についての考察 : 利益と現金の関係

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Successful operating management requires different skills in different industries, but good cash management is the same in every industry. Understanding and managing cash flows is vitally important. Cash is the lifeblood of a new or growing company. It is a rejuvenation tonic that gives life to tired businesses, a fertilizer that grows profits from sales field thought barren. The income statement reports the results of operating activities. These results come from the inflows and outflows of revenues and expenses. Revenues and expenses are not cash flows, and net income is not cash. Creating income or loss is often not directly related to increasing or decreasing cash, because of the use of accrual accounting. Accrual accounting recognizes revenue in the period it is earned, regardless of when the cash is received, and recognizes expenses when they are incurred, regardless of when cash is paid. The statement of cash flows does not tell whether a company has earned a profit, and the income statement does not tell whether cash has increased or decreased or during the year. Nor does the income statement provide any information as to the sources and uses of cash for the period. Adjustments must be made to the amounts in the income statement, and other items not appearing in the statement must be included to determine the cash flows for the period. To have value, all income must generate a cash inflow either before or after the income is earned. Because depreciation and amortization reduce earnings without consuming cash, they can added back to net income to approximate cash from operations. Adding back depreelation and amortization is not always accurate but is often used to arrive at a rough approximation of cash generated by operations. In general, this technique will not give satisfactory results. However, it is discussed here because it is often used.
鈴鹿短期大学の論文

損益計算書と現金収支についての考察 : 利益と現金の関係

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