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Indirect Method
A technique used in comprehensive cash flow statements, it adjusts net income for non-cash transactions and changes in working capital to calculate net cash from operating activities.
Cash Flow Statement
A financial report that provides a summary of the cash inflows and outflows for a business over a specific period.
Marketable Securities
Financial instruments and assets that can be easily translated into cash because they have high liquidity and short maturities.
Accounts Receivable
Money owed to a company by its customers for products or services provided on credit.
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