Examlex
OCR is the acronym for
Operating Activities
Activities that constitute the primary or main activities of an organization, such as production, sales, and distribution.
Direct Method
A way of preparing the cash flow statement where actual cash flow information from the company's operations is used, directly showing major classes of gross cash receipts and payments.
Statement Of Cash Flows
A financial statement that provides financial information about the cash receipts and cash payments of a business for a specific period of time.
Cash Receipts
The collection of money, including coins, notes, and electronic transactions, received by a business.
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