Examlex
According to the postal rule:
Direct Method
A technique used in cash flow statements to show actual cash inflows and outflows from operating activities, as opposed to the indirect method.
Accounts Receivable
The funds that a company's customers have yet to pay for products or services they have received but have not settled the bill for.
Sales Revenue
Income received from selling goods and services over a period of time.
Operating Activities
Encompasses the primary revenue-generating activities of an entity, including production, sales, and delivery of the company's products and services.
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