Examlex
According to the "toolkit" metaphor, which of the following can be categorized as "tools" contained within a theory?
Cash Dividend
A distribution of a portion of a company's earnings, decided by the board of directors, to its shareholders in the form of cash.
Operating Activities
Activities that relate directly to the primary business operations, including revenues and expenses, cash flows, and transactions.
Direct Method
A cash flow statement preparation approach that lists major payments and receipts of cash from operational activities directly.
Indirect Method
An approach used in cash flow statements where net income is adjusted for non-cash transactions, deferred revenues, and expenses to calculate cash flow from operating activities.
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