下一季度预计的现金变化等于这个季度预计的现金回款减去这个季度预计的现金支出。
预计现金变化= (预计现金回款) – (预计现金支出)
预计这个季度的现金收 = (应收款，季度期初) + (1月和2月的销售) + (40%的3月销售) = ($300,000) + ($700,000) + ($800,000) + (0.4)($500,000) = $1,800,000 + $200,000 = $2,000,000。
预计的先进支出=季度初的应付账款+1、2和3月的费用支出+1、2月的采购+50%的3月采购= $500,000 + $150,000 + $175,000 + $175,000 + $350,000 + $425,000 + (0.5)($225,000) = $1,775,000 + $112,500 = $1,887,500。
预计的现金变化 = $2,000,000 – $1,887,500 = $112,500 |
