Examlex
Just-in-time manufacturing is a characteristic of flexible production systems.
Indirect Method
A method used in cash flow statements to calculate net cash flow from operating activities by adjusting net income for changes in non-cash accounts like accounts receivable, accounts payable, and depreciation.
Current Liability
A financial obligation that is due within one year or within the normal operating cycle of the business, whichever is longer.
Indirect Method
A cash flow statement format that starts with net income and adjusts for non-cash transactions and changes in working capital to arrive at net cash provided by operating activities.
Comparative Balance Sheet
A financial statement that compares the balance sheets of two periods, highlighting changes in assets, liabilities, and equity.
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