请搞会计或者经济工作的来解释几个问题。

萨米

１.从公司CFO口中得知，我们去年的profit比前年少了，但是公司的cash比前年多了。这个对于我们不是搞会计的人来说，很不能理解。

２.老说９９－０８工党有财政盈余，但是政府同时也在发外债，这是怎么算盈余的呢？


不涉及政治，就是想知道一些会计和经济学上的知识。

myself2662

1. Profit and Cash are totally different matter as Profit is made up by both cash items and non cash adjustment as required by accounting standards (i.e. depreciation, holiday pay accruals, deferred tax etc.). More cash is always good for the company day to day operation.
2. Fiscal surplus ( the same as company's P & L) again is profit on paper not necessary means government has cash on hand to spend. so they still have to borrow cash to support level of spending paid by CASH.

sam2006

myself2662 发表于 2011-11-8 10:14
1. Profit and Cash are totally different matter as Profit is made up by both cash items and non cash ...

{:8_389:}.......................

love_3_month

利润高低是看买进卖出,

是否有cash 是看流动性的, 这除了和运作有关, 还和公司的计划有关

比如, 一样的利润, 有的公司把钱都留银行(cash high) 有的公司把钱买库存或者设备(cash low) ,有的公司的钱都是应收帐款欠着, 很多不同的.

你们公司利润低, 但现金都回流了, 不考虑进一步投资进设备之类的, 就会这样...

阿海

myself2662 发表于 2011-11-8 10:14
1. Profit and Cash are totally different matter as Profit is made up by both cash items and non cash ...

+1

what she said

萨米

ok, make sense to me.
thanks

quad5

恩。。。 学习。。。。

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去年的profit比前年少了，但是公司的cash比前年多了
Profit = revenue - expense ( only expense that relate to revenue)
New_Cash = Old_Cash +  Profit +/- invesment + Loan

Investment include:
- buy/sell assets(like equipment, PC, revonation etc),
- buy/sell finance product (eg, issue debt, withdraw term deposite)
- etc

老说９９－０８工党有财政盈余，但是政府同时也在发外债，这是怎么算盈余的呢？
Profit = revenue - expense
"外债" never include in above formula. ( but include in cash formula)

the "government debt" is decreasing untill around 2008, and jump up after John Key take over.
http://en.wikipedia.org/wiki/File:New_Zealand_overseas_debt_1993-2010.svg