Examlex
A company reports the following comparative income statements:
What are the costs of goods sold in common-size percents for 2013 and 2014, respectively?
Operating Activities
Aspects of a business related to its core operations, including production, sales, and delivery of its products and services, as reflected in cash flows within the operating section of the cash flow statement.
Cash Dividends
Distributions of earnings from a company to its stockholders, typically in the form of profit sharing.
Direct Method
An approach to preparing the cash flow statement that involves reporting major classes of gross cash receipts and payments.
Operating Activities
Activities that relate directly to the primary business operations of a company, such as selling goods and services, which are reflected in the cash flow statement.
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