Examlex
Cash inflows and outflows are not as subject to manipulation as earnings are.
Insurance
A financial product that provides protection against losses or damages, in exchange for premium payments to the insurer.
Direct Method
A cash flow statement preparation approach that shows actual cash receipts and payments, as opposed to the indirect method.
Balance Sheet
A document presenting a firm's assets, liabilities, and owner's equity at a certain date.
Accounts Receivable
Money owed to a company by its customers for products or services that have been delivered or used but not yet paid for.
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