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The reliability of a criterion-referenced, performance mastery test focuses on which of the following?
Eligible Dividends
Designated dividends that are entitled to a reduced tax rate in certain jurisdictions, generally paid out of the earnings of a corporation already taxed at the corporate level.
Operating Cash Flow
Cash generated from a company's regular business operations, indicating its ability to generate sufficient revenues.
Cash Flow
The net amount of cash and cash-equivalents being transferred into and out of a business, indicating its liquidity, financial health, and operational efficiency.
Creditors
Individuals, businesses, or entities to whom money is owed by debtors, typically due to the provision of goods, services, or loans.
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