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Statement of Cash Flows
A finance report summarizing every cash inflow from ongoing business operations and external investments, and all cash outflows for corporate activities and investment purposes, within a set period.
Operating Activities
The primary day-to-day activities of a business involved in producing and selling its goods or services, reflected in the cash flow statement.
Indirect Method
A method used in cash flow statement preparation that adjusts net income for non-cash transactions and changes in working capital accounts to arrive at net cash flow from operating activities.
Increase in Cash
An upward movement in the cash balance of a business during a specific period of time.
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