Examlex
Lewins' five levels of explanation are:
Marketable Securities
Financial instruments that can be easily converted into cash, typically with short maturities and high liquidity.
Investing Activities
Transactions involving the purchase and sale of long-term assets and other investments not considered to be cash equivalents.
Net Cash
The amount of cash remaining after all cash inflows and outflows have been accounted for over a specific period.
Investing Activities
Financial transactions related to the acquisition or disposal of long-term assets and other investments, as part of the company's investment strategy.
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