Examlex
The statement of cash flows can be presented using either the direct or the indirect methods. Using figures from the statement of profit or loss and the statement of financial position, cash received from sales can be calculated as the balancing figure on the trade receivables control account. Which one of the following is the correct method by which to calculate cash received from sales when using this approach?
Sustainable Use
Utilization of natural resources in a way that maintains their viability and preserves their ecological balance for future generations.
Nonrenewable Materials
Materials or resources that cannot be replaced once consumed, such as fossil fuels, minerals, and metals, often leading to concerns over their depletion and environmental impact.
Internalize External Costs
The process of accounting for the environmental and societal costs of economic activities in the price of goods and services.
Tradable Pollution Rights
An economic strategy for pollution control that rewards the decrease in pollutant discharges through financial incentives.
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