The waves of the currency means by their economical essence represent incashing and payments of the currency means effectuated during the respective period of financial administration. The difference between the incashing sums and payments makes the plainly wav of currency means. The importance of the currency means wave analysis is determined by the following factors: the utilization of the principle of the exersices specialization, on the basis of which is being calculated the financial result and are being elaborated all the Financial Reports except that one concerning the wav of the currency means; the appearance of modification in the size of material stocks, debts and credits; the realization of non monetary diverse economical operations, for example: the postponement of the toxes, the depreciation of the fixed means, the amortization of unmaterial actives etc. The named factors above form the disparity between the financial result and the wave of the currency ,means, that is the enterprise may be profitable according with the data of the Report concerning the financial results and at the same time it is unsolvable.