Examlex
Which one of the following is not an external user of accounting information?
Accounts Receivable
Represents the money owed to a company by its customers for goods or services that have been delivered or used but not yet paid for.
5 C's of Credit
The five key elements a lender analyzes when determining a borrower's creditworthiness: character, capacity, capital, collateral, and conditions.
Capital
Financial assets or the financial value of assets, such as cash and goods, working to create wealth through investment or production.
Operating Cash Flows
Cash generated from a company's normal business operations, indicating its ability to generate revenue.
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