現金流預測與管理：練習題

What is the primary purpose of a cash flow forecast?

A business is experiencing a persistent cash deficit. Which action is most likely to improve its cash flow in the short term?

Which of the following strategies is most likely to improve a business's cash flow in the short term?

A firm is facing a liquidity crisis and needs to improve its cash flow immediately. Which of the following methods would be most effective in the short term?

Explain why a business prepares cash flow forecasts and briefly describe one method to improve cash flow.

Alpha Innovations Ltd. is a new tech start-up. They have projected the following cash flows for their first three months of operation:

• January: Opening cash balance $5,000. Cash receipts $12,000. Cash payments $18,000.
• February: Cash receipts $15,000. Cash payments $16,000.
• March: Cash receipts $10,000. Cash payments $8,000.

(a) Prepare a simple cash flow forecast for Alpha Innovations Ltd. for January, February, and March. Calculate the closing balance for each month. (6 marks)

(b) Based on your forecast, suggest and explain two methods Alpha Innovations Ltd. could use to improve its cash flow in the short term. (4 marks)