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  2. Capital account - Wikipedia

    en.wikipedia.org/wiki/Capital_account

    The term "capital account" is used with a narrower meaning by the International Monetary Fund (IMF) and affiliated sources. The IMF splits what the rest of the world calls the capital account into two top-level divisions: financial account and capital account, with by far the bulk of the transactions being recorded in its financial account.

  3. Twin deficits hypothesis - Wikipedia

    en.wikipedia.org/wiki/Twin_deficits_hypothesis

    Because Imports – Exports = Trade Deficit and Capital InflowCapital Outflow = Net Capital Inflow, we get the equation Trade Deficit = Net Capital Inflow (or Current Account deficit = Capital Account Surplus). Next we must consider the market for loan able funds. The equilibrium here is Saving + Net Capital Inflow = Investment + Budget ...

  4. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities.

  5. Current account (balance of payments) - Wikipedia

    en.wikipedia.org/wiki/Current_account_(balance...

    The current account balance is one of two major measures of a country's foreign trade (the other being the net capital outflow). A current account surplus indicates that the value of a country's net foreign assets (i.e. assets less liabilities) grew over the period in question, and a current account deficit indicates that it shrank. Both ...

  6. Cash flow - Wikipedia

    en.wikipedia.org/wiki/Cash_flow

    cash flow can be used to evaluate the 'quality' of income generated by accrual accounting. When net income is composed of large non-cash items it is considered low quality. to evaluate the risks within a financial product, e.g., matching cash requirements, evaluating default risk, re-investment requirements, etc.

  7. Stock and flow - Wikipedia

    en.wikipedia.org/wiki/Stock_and_flow

    For example, if a country's stock of physical capital on January 1, 2010 is 20 machines and on January 1, 2011 is 23 machines, then the flow of net investment during 2010 was 3 machines per year. If it then has 27 machines on January 1, 2012, the flow of net investment during 2010 and 2011 averaged 3 1 2 {\displaystyle 3{\tfrac {1}{2 ...

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  9. Discounted cash flow - Wikipedia

    en.wikipedia.org/wiki/Discounted_cash_flow

    Alternatively, the method can be used to value the company based on the value of total invested capital. In each case, the differences lie in the choice of the income stream and discount rate. For example, the net cash flow to total invested capital and WACC are appropriate when valuing a company based on the market value of all invested ...