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Cash Flow Map Concept
Cash Flow Map is a financial demonstration
that presents a group of cash entries and exits (availabilities) in an
entity. Usually the Cash Flow Map is formed by three sections, namely:
. Operational activities: cash entries and
exits related with sales and services, merchandise purchases, substances
and materials and services, with employees payments, and other
activities associated to the entity’s operational activity;
. Investment activities: cash entries and
exits associated in fixes assets investments (by its nature is an
activity that generates money exits and rarely entries, situation that
can occur when is made the fixed assets sale);
. Funding activity: cash entries and exits
associated to the activities or investments funding, being entries when
the funding is received and exists when is made its depreciation and
associated interest payments.
Translated from Portuguese
by Susana Saraiva, Portuguese-English and English-Portuguese translation
specialist. Contact: spams@sapo.pt.
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