會計學報告問題,請專家幫忙分析 急需 感謝

我有一份會計報告 是英文的,看了題目卻不知道怎麼下手去寫。

題目: Given that my business made a profit this year, why is there not enough money in the business bank account for me to withdraw for personal use?

據我了解我的公司在今年賺了錢,但為什麼在我公司的銀行裡沒有足夠的錢給我個人使用?

拜託各位大大幫我分析幾點原因 中英文皆可 感激

2 個解答

評分
  • geo
    Lv 6
    1 0 年前
    最佳解答

    關於 現金 比 利潤 少的情形,比較正常的原因大概幾個:

    1. 應收帳款高:收益已入賬,但現金未收到

    2. 投資固定資產:現金已流出,但尚未認支出,會分一段時間攤提

    3. 庫存高:現金已流出,付給廠商。但可能會等賣出時才列入銷貨成本。

    Accounts Receivables is high: revenue has been recognized; A/R increased, but no cash inflow yet.

    Investments in fixed assets: cash outflow, but it is not recorded as expense until depreciated over a period of time.

    Inventory: cash outflow, but many companies may not recognize espense until it is sold.

    More special cases:

    Aggressive revenue recognition: this will inflate revenue and profit, but not cash.

    Other accounting manipulation: taking a big loss the previous year to boost future profits; using profit reserve accounts to move profit from one year to another, etc.

  • 1 0 年前

    如果要真正分析,有許多方向可以抓,樓下就抓出很多方向了。

    如果是我來做,我也會像樓下把幾個常見問題抓出來。

    但我認為既然是在討論現金流的問題,是否該將重點放在現金流量表與損益表之間的差異性來分析呢?

    損益表可能有盈餘,但現金流量表也可能告訴你今年現金比去年還少,從兩個報表間可以看出很多問題來!

    參考資料: 個人看法
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