Examlex
Under the indirect method for preparing the statement of cash flows, decreases in current assets are _____ net income in the cash flows from operating activities section.
Dividends in Arrears
Unpaid dividends on cumulative preferred stock that must be paid before any dividends can be paid to common shareholders.
Dividend Payable
A liability recorded on the balance sheet for dividends declared by the company but not yet paid to shareholders.
Shareholders' Equity
The amount of capital given to a company by its shareholders plus retained earnings or minus the company's liabilities.
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