Cash operating cycle（現(xiàn)金周期）是什么_2020年ACCA考試FM知識點
最可怕的敵人，就是沒有堅持下去的信念。2020年ACCA考試備考正在進行時，東奧小編為大家準備了ACCA考試相關知識點，希望大家認真學習。
【內(nèi)容導航】
Cash operating cycle現(xiàn)金周期
【知識點】
Cash operating cycle現(xiàn)金周期
Cash operating cycle現(xiàn)金周期
The cash operating cycle (also known as the working capital or the cash conversion cycle) is the period of time between the outflow of cash to pay for raw materials and the inflow of cash from customers.
Cash operating cycle
=Inventory days + AR collection period - AP payment period
The length of the cash operating cycle is often dictated by the industry. For example, a construction business may have a long cash operating cycle because of the high level of work in progress. Restaurant businesses usually have short cash operating cycles because they have short inventory periods and customers pay by cash or debit or credit card.
Calculating cash operating cycle
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注：以上內(nèi)容來自Echo老師基礎班第8講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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