USA has set this standard and the companies submit their annual and quarterly reports under the US accounting standard namely US GAAP. US GAAP is considered important because its sets the basic principal and standards under which the accounting department of the company can operate. It also set the standards and a regulation which helps the company keep its reporting standards simple. (Kohlbergs)
At NEXT, cash is at high sustainable levels, but it will have tendency to erode in years after the product is launched. The main reason for this is the idle cash which is not generating returns and excess capital investments in 2013-2014. This is based on the assumption that company will be in expansion mode in those years. Cash flow levels are at healthy and sustainable positions and the wealth will be created if company can launch further products in the next two years. The numbers are based on some critical assumptions and are subject to change, given the way market conceive the product made by NEXT. (California State Publications, 2011)
As we can see that cash levels over the three years have gone down, the reason for the same can be attributed to the fact that company was looking for expansion in future years and lot of payments were paid to suppliers so that international tie ups can be generated. The sale of an online product and application is dependent on how many customers one can reach and what kind of service can be provided to those customers. This is the reason why cash levels have been impacted for the company in next two years. (Neuman, 2003)
美国设置标准和公司提交的年度和季度报告在美国会计标准即美国公认会计准则。美国会计准则被认为是重要的因为它集的基本原则和标准下，公司的会计部门工作。它还设置的标准和规定，帮助公司保持其报告准则简单。（kohlbergs）
在下，现金在可持续的水平，但它会在产品推出后有侵蚀的年趋势。造成这种情况的主要原因是闲置现金，不产生收益，在2013-2014过剩资本投资。这是假设的基础上，公司将在那些年的扩张模式。现金流量水平在健康和可持续发展的地位和财富是如果公司能够在未来两年推出进一步的产品创造了。这些数字是基于一些假设，如有变更，市场的设想由下产品的方法。（加利福尼亚出版，2011）
我们可以看到，现金水平在过去三年已经下降，因为同样的原因可以归因于一个事实，公司正在寻求在未来几年的扩张和大量的款项支付给供应商，国际联络UPS可以产生。一个在线的产品和应用的销售都依赖于一种能达到什么样的服务可以提供给顾客，有多少客户。这就是为什么现金水平受到影响，该公司在未来两年。（纽曼，2003）
