现金流量与资金流量之间的差异

先决条件–现金流量预测|软件工程

1.现金流量：
现金流量是指在特定时期内现金和现金等价物的流入和流出的概念。在现金流量中，计算来自经营活动的现金。这对于短期融资很有用。它从期初和期末现金余额开始，仅处理现金，并显示现金变动的原因。因此，它是基于现金会计基础。

2.资金流向：
资金流是指一段时间内营运资金的财务变化的概念。在资金流动中，从运营中计算出资金。这对于长期融资很有用。在这种情况下，没有期初或期末余额，它涉及营运资金的所有组成部分，并显示了净营运资金变化的原因。因此，它是基于权责发生制会计。

现金流量与资金流量之间的差异：

S.No.	CASH FLOW	FUND FLOW
01.	Cash flow refers to the concept of inflow and outflow of cash and cash equivalents during a particular period.	Fund flow refers to the concept of financial changes in working capital over a period of time.
02.	In cash flow cash from the operations is calculated.	In fund flow fund from the operations is calculated.
03.	Cash flow shows the position of the business in the short term position.	Fund flow shows the position of the business in the long term position.
04.	Cash flow changes is mainly analyzed in periodic like monthly, quarterly or as required by the business.	Fund flow changes is mainly analyzed in between the previous year and the current year.
05.	The basis of the statement in accounting is based on cash.	The basis of the statement in accounting is based on accrual.
06.	It is a part of financial statement.	Where as fund flow is not a part of financial statement.
07.	It is used for cash budgeting.	It is used for capital budgeting.
08.	It has three sections i.e. Cash flow from Operating, Financing activities and Investing.	It has two sections i.e. application of fund and sources of fund.
09.	Cash flow reporting is mandatory for companies to report as per GAAP.	Fund flow reporting is not mandatory, but can be made internally.