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What are criterion-referenced tests?
Indirect Method
An approach to report cash flows from operating activities on the cash flow statement, adjusting net income for changes in non-cash accounts.
Operating Activities
Activities that constitute the primary or main operations of a company, including sales, service, and administrative functions, as reflected in the cash flow statement.
Cash Flow Ratio
A financial metric that measures a company's ability to cover its obligations with cash from operating activities, indicating its liquidity position.
Total Assets
The sum of all owned resources with economic value that are expected to provide future benefit to the business.
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