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維基百科，自由的百科全書
現金流量cashflow在財務學和會計學上，是指某一特定時間以內，特定的經濟單位在經濟活動中為了達到特定的目的而發生的資金流入和資金流出。在會計學裡，除了要量度現金流量以外，亦要為將來的現金流量作出合理的估量。現金流量的基本觀念就是企業某一段時間內可以立刻拿出來使用的現金。不過，經濟活動產生的現金流入和現金流出通常在時間上不匹配，而且經濟活動產生的現金流的數量和時間都具有不確定性[1]，因此企業經營者必須致力於管理現金流的缺口，確實控制好現金流量，若現金流量不足將可能很快使企業跳票而倒閉。
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What is 'Cash Back'
Cash back can refer to two different kinds of card transactions:
1988 1) An option available to retail consumers when, during a debit card transaction, the customer can request to add an extra amount to the purchase price and receive the added amount in cash. Cash back using debit provides customers a convenient method of obtaining cash when purchasing goods and services without having to make a separate trip to an ATM or bank.
2) A cardholder benefit offered by some credit card companies that pays the cardholder a small percentage of their net expenditures (purchases less refunds). Cash back benefits often provide the cardholder with the opportunity to choose from taking the cash, or using the "points" for purchases, travel (as with miles awards for air travel) or gift cards. Typically, cardholders must reach a certain points level to redeem for cash or other benefits. Some credit cards offer varying levels of cash back depending on the purchase. For example, a cardholder might earn 5% back on gas purchases, 2% on groceries and 1%on all other purchases.
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He was as much a risk-taker when it came to his money as he was when he was making decisions in Downing Street. Churchill spent wildly on everything from polo ponies to Havana cigars; between 1908 and 1914 the Churchill household spent an average of £1,160 on wine alone each year—£104,400 ($145,000) in today’s money
Churchill spent most of his life leaping from one cashflow crisis to another
He was born on November 30th 1874
ECONOMIST.COM
