Which of the line items in a cash flow budget relates to the remaining cash after inflows and outflows?

The choice that indicates the remaining cash after all inflows and outflows is the ending cash balance. This figure represents the amount of cash a business has at the conclusion of a specific period after accounting for all cash received (inflows) and all cash spent (outflows) during that period.

The ending cash balance is critical for businesses as it shows their liquidity position and financial health. It encapsulates how much cash is available for future operations, investments, or unexpected expenses once all transactions for the period are settled. Understanding the ending cash balance allows entrepreneurs to make informed decisions about budgeting, spending, and saving.

Other options, such as available cash, cash inflow, and cash outflow, focus on different aspects of cash management. Available cash typically refers to the cash on hand or accessible at any point, cash inflow signifies the money coming into the business, and cash outflow denotes the expenses and payments made. While all are important components of cash flow management, they do not directly represent the remaining cash after the period's activities like the ending cash balance does.