Examlex
A citation is text that electronically refers the reader to another part of the document, such as a numbered paragraph, a heading, or a figure.
Common Stock
A type of equity security that represents ownership in a corporation, granting holders voting rights and a share in the company's profits through dividends.
Statement of Cash Flows
A financial report that provides aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources, as well as all cash outflows that pay for business activities and investments during a given period.
Operating Activities
Activities that relate directly to the operations of a company, including cash flows from selling goods and services.
Indirect Method
A method for preparing the cash flow statement where net income is adjusted for changes in balance sheet items to calculate cash flow from operating activities.
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