Examlex
Identify/define and explain the significance of the following: Maria Theresa.
Sales
Revenue earned from the exchange of goods or services during a specific period.
Direct Approach
A method used in cash flow statements where cash receipts and payments are reported directly to calculate net cash from operating activities.
Indirect Approach
A method used in cash flow statements where net income is adjusted for non-cash transactions and changes in working capital to calculate operational cash flow.
Investing Activities
Transactions involving the purchase or sale of long-term assets and other investments, part of a company's cash flow analysis.
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