Examlex
The temporary codes used for emerging technology, services, or procedures are:
Operating Activity
Activities that relate directly to the business’s primary operations, such as selling goods and providing services, not including investing or financing activities.
Direct Method
A way of preparing the cash flow statement where actual cash flows from operating activities are listed, opposed to adjusting net income for indirect factors.
Net Cash Flows
The total amount of cash and cash-equivalents being transferred into and out of a business.
Operating Activities
Transactions and events that affect the net income, related to the core business operations of a company.
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