Examlex
Define argumentativeness.
Statement of Cash Flows
A financial statement showing the changes in a company's cash and cash equivalents over a period, highlighting cash inflows and outflows from operating, investing, and financing activities.
Indirect Methods
A technique used in cash flow statement preparation that adjusts net income for changes in balance sheet accounts to calculate operating cash flow.
Direct Methods
A way to prepare the cash flow statement where actual cash flow information from the company’s operations is used, directly showing sources and uses of cash.
Operating Activities
Activities that constitute the primary or main activities of an organization, such as sales of goods or services, and are reported on the statement of cash flows.
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