CASHFLOW Flashcards
1
Q
CF exploatare
A
EBIT - Imp/profit + Amort.
2
Q
CF expl > 0
A
Firma are potential pt a autofinanta cresterea economica si a remunera actionarii si creditorii
3
Q
CF expl < 0
A
Firma nu are capacitatea de autofinantare si de a sustine cresterea prin investitii noi
4
Q
CF gest formula
A
Profit net + Dob + Ajustari de val si de provizioane
5
Q
CF dupa origine
A
CF gest - cresterea economica
6
Q
Cresterea economica
A
ΔImo + ΔACN
7
Q
ΔIMO formula
A
imo1 - imo0 + amort
8
Q
ΔACN formula
A
(ACR 1 - Dat expl. 1) - (ACR 0 - Dat expl. 0)
9
Q
CF dupa destinatie
A
CF act + CF cred
10
Q
CF act formula
A
PN - ΔCPR
11
Q
CF cred
A
Dob - Δdat. fin
12
Q
CF origine,dest > 0
A
posibilitatea de finantare a inv. strategice si de expl.
13
Q
CF origine,dest < 0
A
imposib. finantarii inv din trezoreria degajata din expl.
