Examlex
Under the indirect method,an increase in accounts payable is added to net income to arrive at net cash flows from operating activities.
Par Value
The nominal or face value of a bond, stock, or other financial instrument, established at the time of issuance.
Semiannually
Occurring twice a year, often referring to payments or interest calculations.
Cash Paid
The total amount of cash disbursed by a company for various purposes, such as operating expenses, purchasing assets, or debt repayment.
Premium on Bonds Payable
The amount by which the cash received from issuing bonds exceeds their face value, signifying an interest rate lower than the market rate.
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