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Kia Motors offers a new car model with the same features as other cars in the same segment. However, Kia's model is priced higher than its two main competitors. Kia is following a more-for-less positioning strategy.
Wages Payable
A liability account representing the amount of wages owed to employees for work done that has not yet been paid.
Indirect Method
An approach to assemble the cash flow statement by adjusting net income for fluctuations in balance sheet accounts to determine the cash flow originating from operations.
Operating Activities
The component of cash flow statement that reflects the cash generated or used by the core business operations.
Net Cash
The amount of cash available after accounting for cash inflows and outflows, indicating a company's liquidity.
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