Understanding Closely Held Company Cash Flow

被引：2

作者：

Sliwoski, Leonard J. ^{[1
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机构：

[1] Minnesota State Univ Moorhead, Small Business Dev Ctr, Moorhead, MN 56563 USA

[2] Leonard J Sliwoski & Associates, Fargo, ND USA

[3] Univ Minnesota, Minneapolis, MN 55455 USA

[4] Depaul Univ, Chicago, IL 60604 USA

[5] Chicago State Univ, Chicago, IL USA

[6] Arthur Andersen & Co, St Charles, IL USA

[7] Amer Inst Certified Publ Accountants, New York, NY 10036 USA

[8] Inst Management Accountants, Montvale, NJ 07645 USA

[9] North Dakota Soc Certified Publ Accountants, Grand Forks, ND 58201 USA

[10] Minnesota Soc Certified Publ Accountants, Bloomington, MN 55431 USA

[11] Amer Soc Appraisers, Reston, VA 20190 USA

[12] Inst Business Appraisers, Salt Lake City, UT 84107 USA

[13] Assoc Certified Fraud Examiners, Austin, TX 78701 USA

来源：

JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2018年 / 29卷 / 03期

关键词：

D O I：

10.1002/jcaf.22352

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The article defines and examines terminology used in company cash flow management. The article further examines cash flow generating sources and competing needs for cash flow generated. Visual diagrams and examples are used throughout the article to illustrate and highlight important concepts and relationships. Finally, the article discusses using the statement of cash flows in analyzing closely held company financial affairs. (C) 2018 Wiley Periodicals, Inc.

引用

页码：83 / 90

页数：8

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