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Accrual
An accounting method that records revenues and expenses when they are incurred, regardless of when cash transactions occur.
Net Cash Inflow
The difference between all cash received and all cash spent by a company during a specific period.
Investing Activities
Transactions involving the purchase and sale of long-term assets and other investments, not including cash equivalents.
Loans Receivable
Financial assets representing money lent by an entity to a third party, for which the lender expects repayment.
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