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Inventories
Quantities of goods that are held by a company for the purpose of resale or production.
Indirect Method
A way of preparing the cash flow statement where net income is adjusted for non-cash transactions and changes in working capital to arrive at operating cash flow.
Accounts Receivable
Funds that clients or customers owe to a company for products or services delivered but not yet compensated for.
Accounts Payable
Liabilities of a business that are due to suppliers and creditors within the short term, typically less than a year.
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