關於 cash flow analysis ，我們在網路上蒐集到這些相關的討論、資訊與評價

Available Job Opportunity 聘请 :-
1） Senior Account / Accountant 会计师

Job Responsible :
• Responsible for full spectrum of financial accounting matters
• Prepare statutory and monthly financial statement including monthly financial analysis against budget
• Responsible for all aspect cost accounting work including analysis of actual cost and gross profit margin
• Prepare weekly cash flow forecast and payment requirements
• Ensure compliance with corporate and local requlatory requirements
• Prepare income tax computation and tax estimation
• Liaise with auditors,tax agents and goverment authorities

Job Requirement:
• At least Degree in Accounting or ACCA or Equivalent
• 3-5 years working experience in Full Set Accounting
• Able to speak in Bahasa Malaysia, English and Mandarin
• Experience in the financial-related industry will be an added advantage.
• Excellent communication and interpersonal skills as well as self-motivated and committed, with a desire to achieve goals and targets through teamwork.
• Job Type: Full-time

Location:
• Taman Seri Austin , Johor Bahru
• 5 Working Days ( 9:30am – 6:30pm )

Pls send your resume ( WhatsApp : +6019-7134772 ) only shortlisted will be notify

【要麵包也要愛情】LOVE AND BREAD PLEASE
(English writing below)

看了三個小時的風水後， 看到一台販賣機猶如久旱逢甘露的感覺。

有些客人會請我喝水，有的客人問也不問。我個人是沒有邊看風水，邊喝東西的習慣，但客人的大方和體貼程度，我都會銘記在心，因為這些會決定我能佈多少福給這戶家人。

許多客人常常用「詳細」這字眼來形容我的服務。

我如何確保每一次都能把風水看好？

把它當成自己的家來看，自他互換。

如果我也面對債務問題，錢不夠用的困擾，工作上的煩惱，我會希望那位風水師為我做什麼？

許多人不是本來就相信風水的，尤其是在新加坡這樣洋化的社會裡，因此他們會來請我，是真的很大的心態上的轉變。

所以我會覺得自己有這責任在短短的兩小時相處裡，讓他們看到風水的珍貴價值。

對一個凡夫來說，人生變幻莫測，因為大多數的人

一個家庭，先由兩個人開始相愛，認定彼此是要長相廝守的人後，而決定在一起，心裡希望著是一生一世。

然後他們就決定買一個家，結婚，再成家。依哪一個次序，就看這對情侶有多會規劃自己的人生了。

我們經過社會的薰陶，父母的教導，認定這就是前往幸福的道路，是人生的最終目標。

接著，很多事情就開始發生了。

有的客人會問我，他們幾時會有這福氣能有孩子。

我告訴他們，每個生命都是可貴的，但不是每個孩子都是福氣來投。

兩個曾經發誓要愛到海枯石爛的人，可以因為育兒而鬧意見分歧。如果這婚姻的方程式裡還參雜了雙方父母，那這意見就會鬧得如世界大戰三那種規模了。

如果孩子很難養，常常生病，再相愛的人都會有壓力。現在又輪到誰請假來照顧孩子了？

你知道為孩子付出那麽多，最辛苦的是什麼嗎？對有些人而言，是當孩子依然「不爭氣」，讀不好書時。家裡面對的問題，現在也變成學校的問題，自己在家罵孩子還不夠，還要聽到學校的老師講一輪給你聽。

有些父母最心痛的是當孩子忤逆他們時。

我發現一個現象。有時，家裡最多麻煩事的，往往都是那些事業沒什麼問題的人。

如果他們的事業很多問題，往往家裡的孩子不怎麼會給他們頭痛，伴侶也算善解人意。

可能你就會說，這就是所謂的「公平」，因為人生不可能都盡你所願。

我說，那是廢話。說到底，是你福不夠，才不能夠都如你意。

有些八字是真的不要結婚比較好，不要生孩子比較開心。但既然我們無法改變過去，我們就來好好地看看你家的風水。

一個負債累累，常常週轉不靈的人，他的家就是長那個樣，裡頭的氣處處都阻塞。

古曰：上樑不正下樑歪。為什麼孩子那麽無禮？很多時候，因為父母也是如此，只是自己不察覺，那自自然然居家環境也會有孕育無禮後代的格式。

如果你的家死氣沈沈，你的事業便會停滯不前。

如果你的居家擺設擺在不對的卦位上，你就會常常在富與貧的邊緣掙扎著，渴望有幸福和富足，卻又遙不可及。

我個人認為，最大的問題就是很多人很習慣受苦受難。那是多麼愚蠢的想法！

有的客人私訊我說，要看風水批八字，另一方面又說什麼他們的人生沒什麼問題。很自我矛盾和自欺欺人的心態。

正式見面時，我說的越多，就會發現其實他們人生的問題可多呢！

他們彷彿被洗腦，覺得人生有很多問題是正常的。

不是這樣的，你根本不必硬去吃這個苦的。

就算和同事吃飯，每每都是在埋怨伴侶，或為孩子的事互相訴苦，不要以為人生有問題才叫正常人生。

如果真是這樣，那請問我們何必天天做得像頭牛一樣，換來的結果就是不快樂呢？這不是笨，是什麼？

一個沒有情的房子不會形成一個家。

一個有愛卻沒有錢的家，也無法擁有長久的快樂。

我不確定你是怎麼想，但我覺得要維持一個家，錢財是不可缺的。

我目睹我的父母如何因為沒有錢而吵架。

他們常常為了錢財事務而起爭執，然後，就什麼事都可以吵起來了。

年幼的我無法明白，每一次看著父母美麗的結婚照時，我都會問自己，明明好不容易才在一起的兩個人，怎麼可以吵到好像夙敵一樣？

到底哪裡出錯了？

後來分析他們的八字，再想到兒時的居住環境，才恍然大悟。

我自己也不確定今天要寫的是什麼，但每一次我見完一個客人，都會有許多感觸。

有時，我會難過，看到一些客人看不清自己的思想錯誤，或缺乏決心去改變自己的人生。

我從不放棄任何一個人，但往往有的人把自己的人生搞砸了後，會放棄改變自己。

兩年前，我看了映輝家的風水。據聞，他現在做的很不錯。我希望，不只是愛情和金錢方面，心靈和身體健康也一樣好。

他在九月份時寫了這感謝函給我。我很開心收到這信。

新加坡人普遍教育水平都很高，但是很多人根本沒有這個知識，去改善他們的命運。羅盤在手，我當然希望可以幫助越多人越好，但條件是，他們必須願意改變自己。

如果你想深入地認識你的命運，在2020年迎接新的人生，歡迎聯絡我。

www.qianyu.sg/consultations

⋯⋯⋯⋯⋯⋯⋯⋯⋯

That’s me, delighted to find a vending machine after a 3-hour Feng Shui audit.

I was not offered any drink by the client. Haha, no lah, I think they did, but I don’t have a habit of drinking when I am on my feet working. Then again there are also clients who do not bother and I will make a mental note of their generosity. 😉

If there is one word my clients often used to describe my services, it would be — detailed.

How do I make sure I do my Feng Shui audit well?

By always imagining that it is my own home.

Put myself into the shoes of the client.

If I am facing debt problems, cash flow problems, work issues, what do I hope for the Feng Shui master to do for me?

Many people are not inherent believers of Feng Shui, especially in a Westernised society like Singapore, so for them to take the step to engage me is a very big mindset shift.

So I take it upon myself for them to see the value of Feng Shui, in the short 2 hours I have with them.

Life can be unpredictable.

It all starts out from two persons falling in love and deciding to commit each other, hopefully, for the rest of their lives.

Then they buy a house, get married and start a family. In whichever order, depending on how well-planned the couple is.

That is supposed to be the route to happiness and eventual destination in Life, as we are all taught by societal norms.

Then things just start happening.

I have clients asking me when they can get blessed with children.

I tell them, every life is precious but not every child is a blessing.

Two persons, who vow to love each other till the oceans dry out and the stones rot, can be torn apart because of parenting differences. Put in-laws in the marriage equation, and the differences blow up to WWIII proportions.

If the child is “difficult” or often sick, it puts a strain on the parents. So whose turn is it now to take paternity leave?

You know what is the hardest part after giving so much to your children? For some, it is when their children are not academically inclined - in other words, cannot study. Problems at home also become problems at school. As if scolding the children at home isn’t enough, now you have to listen to the teachers telling you.

For others, it is when their children defy them.

I notice a trend though. Sometimes it’s parents who are doing fine in their career, that seem to have the most prominent problems at home.

If their career is full of problems, their children do not give much headache and they also have an understanding spouse.

And you say, that’s why people tell you you can’t have it all, because that is how Life is being “fair”.

I say that’s rubbish. Fact is, you do not have enough good fortune to have all these good in your life. You know how to use your good fortune, but you do not know how to replenish it. So when it's gone, you are left with never-ending problems.

It’s true some Bazi are better off not married or having any children. But since we cannot reversed what had happened, your best bet is to take a long hard look at your home Feng Shui.

A person in debts or with cash flow problems will have a home that look just like that. A home of stuck energies.

There’s a Chinese saying: If the upper beam is not straight, the lower beam will be crooked. Why do you have children who are rude? Chances are that the parents themselves are such, but they do not realise.

And the home environment will have living patterns that breeds such insolence.

If your home has dead energies, your career get stuck.

If your home arrangement is not aligned to receive auspicious energies, you will always find yourself struggling for happiness and prosperity.

The problem I find with people is they are very used to suffering.
And that is dumb.

I have clients who write to me, saying that they are not facing much problems, but just want to see Feng Shui or Bazi.

Then during the analysis, the more I say, the more worms come swimming out from the can.

It is terrifying that they are conditioned to think that it is normal that Life is full of problems.

It is not. It should not be.

Even if all that you and your colleagues gossip and whine about over lunch is each other’s spouse and children, it is not NORMAL that things should be wrong.

Why would we work so hard in everything only to be unhappy? Is that stupid or what?

A house that has no love cannot be a home.

A home that has only love and no money always struggle to find lasting happiness.

I’m not sure about you, but I think money is essential to keep a family going.

I saw how the lack of money drove a wedge between my parents.

They fought over money, and then, everything else also become “quarrel-able”.

I couldn’t understand why, and every time I look at my parents’ nice studio wedding photo, I kept asking myself how could two persons who went through so much together fight as if they are each other’s foe?

Just what went wrong?

I got my answer when I could analyse their Bazi and recall the Feng Shui of my childhood home.

I’m not sure what I really want to write over here, because there is so much going on in my mind every time I see a client.

I sometimes feel so sad for the client who cannot see his/her problems or lack the resolve to work things out.

I don’t give up on anybody, but there are people who give up changing themselves after creating a mess in their own lives.

I saw the Feng Shui of Yeng Hwee’s house 2 years ago. Last I heard, he is doing well. And I hope both in love and money, and of course, health too.

He dropped me this thank-you note in September, which I was really happy to receive.

There are many highly educated people in Singapore, but unfortunately, not many are educated on how to transform their destinies, much less that of their loved ones. With my Luo Pan in hand, I aspire to help as many people as possible, but only if they are willing to work on themselves. So would you be the next one?

www.qianyu.sg/consultations

#自由現金流 #網友問答集
周末整理一下大家常詢問我們的問題：財報狗的自由現金流數據是不是錯誤？為什麼不等於營業現金流入扣除投資現金流出呢？其實數據沒有錯，而是我們在前年修正了自由現金流的計算方式。

在 1986 年波克夏公司年報中，巴菲特先生對於如何衡量獲利，提出一個稱為業主盈餘 (Owner's earning)的概念，我們節錄並翻譯如下：

"⋯其可以表示為會計公告的淨利，加上折舊、攤銷、還有一些公司非現金支出調整。然後以上減去公司為了維持長期競爭地位和銷售，每年平均須花費的廠房、設備...等資本支出。(如果公司為了維持長期競爭地位和銷售需要，還需要額外的營運資金，這部份資金需求也必考慮在內)"

我們將上面的內容轉換為計算式，會更清楚業主盈餘定義：

營業現金流入 =
會計淨利 + 折舊和攤銷 + 非現金支出調整 - 額外短期營運資金增加

資本支出 =
維持競爭地位，所投入的廠房、設備支出

業主盈餘 = 營業現金流入 - 長期平均資本支出

財報狗新的自由現金流計算，正是出自於上面的概念。我們不再採用投資現金流出，而是改用資本支出：土地 / 廠房 / 設備等相關現金流出作為計算，這樣的定義更貼近業主盈餘定義，同時也修正部分投資現金流出的問題。

使用投資現金流數據有什麼問題？最大問題在於：現金流量表中的投資現金流，包含了許多不一定是為了維持銷售 / 競爭地位而產生的支出，例如金融資產投資買賣，這會扭曲自由現金流 / 業主盈餘的數據，因為金融資產買賣許多時候和本業無關，只是純財務性操作而已

這就是為何我們改變了自由現金流計算方式，你依然可以用過去同樣的方式，觀察新的自由現金流數據，只是新的數據比過去更精準、更貼近巴菲特先生還有學術界的定義喔！

巴菲特先生的觀點請參考：http://www.berkshirehathaway.com/letters/1986.html

查看公司的自由現金流：https://statementdog.com/analysis/tpe/2330/cash-flow-statement