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Common Stock
A type of equity security that represents ownership in a corporation, giving shareholders voting rights and a share in the company's profits through dividends.
Bond Issue
The process of offering bonds for sale to investors, whereby an issuer borrows capital from bondholders and pays them a predetermined interest rate.
Note Payable
A financial document representing a borrower's promise to pay back a specified amount of money, plus interest, to a lender at a future date.
Indirect Method
A technique used in cash flow statements where net income is adjusted for non-cash transactions and changes in working capital to calculate cash flow from operating activities.
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