CFS
Abbreviation with 2 meanings
| Stands for | Cash flow statement |
|---|---|
| Meanings | 2 |
| Categories | Business & Finance |
CFS has two meanings. It stands for Cash flow statement (accounting) or Container freight station (logistics, supply chain & trade).
Meanings of CFS at a glance
| # | CFS stands for | Context |
|---|---|---|
| 1 | Cash flow statement | Business & Finance › Accounting |
| 2 | Container freight station | Business & Finance › Logistics, Supply Chain & Trade |
1. Cash flow statement
Business & Finance · Accounting Abbreviations
Financial statement showing cash received and paid during a period, divided into operating, investing and financing activities, and reconciling opening and closing cash balances. It reveals how a company generates and uses cash, which profit figures can obscure.
Example: The CFS shows that operating cash flow covered both capex and the dividend.
Most companies present operating cash flow using the indirect method, starting from net income and adjusting for non-cash items and working-capital changes. US companies have presented a statement of cash flows since SFAS 95 took effect in 1988. Under IFRS the relevant standard is IAS 7.
2. Container freight station
Business & Finance · Logistics, Supply Chain & Trade Abbreviations
Warehouse at or near a port where LCL cargo is consolidated into containers for export or unloaded and separated for import.
Example: Our LCL cartons will be available at the CFS three days after vessel arrival.
CFS charges are a common line item on LCL import invoices.
Related abbreviations
More accounting abbreviations
- B/S – Balance sheet
- BEP – Break-even point
- BV – Book value
- CECL – Current expected credit losses
- CM – Contribution margin
- COA – Chart of accounts
- COGM – Cost of goods manufactured
- COGS – Cost of goods sold
See all 95 accounting abbreviations →