Which term refers to the cash flowing out of a business?

The term that refers to cash flowing out of a business is known as "Outflow." This term specifically indicates the movement of funds leaving the business, such as through expenses, investments, or payments to suppliers. Understanding cash outflows is crucial for managing a business's finances, as it gives insights into expenditure and helps in budgeting.

The other terms, while related to cash flow, do not specifically represent cash flowing out. "Net Cash Flow" describes the difference between cash inflows and outflows over a given period, so it encompasses both directions of cash movement but does not solely indicate outflows. "Opening Balance" refers to the amount of cash available at the beginning of a period, not the flow of cash. "Cumulative Cash Flow" tracks the total cash inflows and outflows over time, providing a broader perspective but again does not specifically denote cash leaving the business at a given moment. Therefore, "Outflow" is the most precise term for the cash leaving a business.