Examlex
When we study semantic rules, we learn that
Indirect Method
A cash flow statement presentation method that adjusts net income for the changes in balance sheet accounts to calculate cash flow from operating activities.
Net Income
The total profit of a company after all expenses, taxes, and costs have been deducted from total revenue, often referred to as the bottom line.
Statement of Cash Flows
A financial report showing the cash inflows and outflows from operating, investing, and financing activities of a company over a period.
Operating Activities
These involve the primary, day-to-day actions that generate revenue for a company, such as selling products or services.
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