Chao cac ban,
Minh cung thuc su khong biet va chua he nghe noi cash flow minus (am) la tot. Nhung cu nghi don gian nhu vay : cash surplus (duong) nghia la co du (hoac vua du )tien, con minus thi la thieu tien; du tien va thieu tien cai nao tot hon ? Co le ong sep cua ban gi do chi moi xem cashflow thu chi thuan tu hoat dong kinh doanh cua doanh nghiep chu chua gop vao ca phan cashflow tu hoat dong tai chinh. Hay la ong ta nghi rang minus la chiem dung von gioi ? Thuc te noi minh dang lam,neu cash deficit la y nhu rang ong sep co khuon mat cuc ky kho coi va den thui.Cung theo kinh nghiem cua minh, cashflow theo form quy dinh cua bo tai chinh khong cho thay chi tiet cua cac luong tien luu chuyen, moi doanh nghiep co the tu dua ra mau casflow rieng cua minh cho tien viec theo doi va quan ly, va cashflow lap theo phuong phap truc tiep xem de dang va de hieu hon lap theo phuong phap gian tiep.
Co 1 cach rat nhanh va tuong doi de dang de lap duoc bang cashflow khoang 70% giong voi quy dinh cua bo tai chinh : chi can lay chenh lech dau-cuoi ky cua bang can doi tai san (balancesheet),chuyen tat ca so chenh lech phan tai san co ve ben tai san no (nho doi da^'u khi chuyen ve) ,lay tong so chenh lech nay cong voi so tien dau ky ban se co so tien cuoi ky. Sau do,cac ban cung co the sap xep lai vi tri cac khoan muc cho co ve ..chuyen nghiep hon mot chut.Coi bo hoi bi ...don gian phai khong cac ban ? Lam theo cach nay thi chang can phai su dung bao cao lai lo.