Identify the term which reflects the project cash available with the enterprise and result of subtracting projected cash disbursements from projected cash accumulation.

Proforma cash flow

The correct answer is option (1) - Proforma cash flow.

Proforma cash flow:Profit and cash flow are not the same, when from sales we subtract expenses, the result is profit and when from cash receipts we subtract cash payments, the resultant figure is the cash flow. Proforma cash flow reflects the projected cash available with the enterprise as a result of subtracting projected cash disbursements from projected cash accumulations.