cash flow 的音標為：[?k?? flu?] ，意思是“現金流”。

速記技巧：可以嘗試使用一些簡短的字母縮寫來速記這個單詞，例如：C = cash，F = flow。這樣，cash flow就可以簡寫為CF。

請注意，這只是一種速記方法，實際應用中還需要根據具體情況進行判斷和調整。

Cash Flow這個詞的英文詞源可以追溯到拉丁語“causam”和“facere”，意為“原因”和“做”。這個詞在英語中用來描述企業在一定期間內現金流入和流出的狀況。

變化形式：名詞形式有cash flow，形容詞形式有cashy。

相關單詞：

1. cashier：意為“收銀員”，因為負責管理現金，所以常用來比喻“結賬”或“被解雇”。

2. currency：意為“貨幣”，因為現金是流通的，所以“現金”也常用來指代“流通性”。

3. cashiering：意為“被解雇”，與cashier有關。

以上內容僅供參考，建議查閱專業的英語詞典或英語語料庫獲取更準確的信息。

常用短語：

1. cash flow statement

2. operating cash flow

3. capital cash flow

4. free cash flow

5. cash flow from investing activities

6. cash flow from financing activities

7. cash flow deficit

例句：

1. The company"s cash flow statement showed a significant increase in operating cash flow.

2. The capital cash flow report showed a significant investment in new equipment.

3. The free cash flow for the quarter was negative due to high capital expenditures.

4. The cash flow from investing activities showed a significant increase in cash from sales of products.

5. The cash flow from financing activities was positive due to a large dividend payment.

6. The company"s cash flow deficit for the year is expected to be $5 million.

英文小作文：

Cash Flow is an Important Metric to Track

Cash flow is a crucial metric for any business to monitor and understand its financial health. It measures the amount of money that a company generates from its operations, investments, and financing activities. Understanding cash flow helps businesses identify areas where they can improve their efficiency and identify opportunities for growth and expansion.

Operating cash flow represents the amount of money a company generates from its core operations and is typically the primary source of cash for most businesses. Capital cash flow, on the other hand, represents the amount of money invested in new equipment, facilities, and other long-term assets. Free cash flow is the amount of money left over after capital expenditures, dividends, and other financial obligations are taken into account.

A healthy cash flow can help businesses weather economic downturns and maintain their operations even when revenues are low. Conversely, a negative cash flow can indicate that a business is facing financial difficulties and may need to restructure its operations or seek external funding to stay afloat. Therefore, it is essential for businesses to monitor their cash flow closely and take appropriate actions to ensure its sustainability and growth.