Cash flow from investing activities (CFI) is one of the sections on the cash flow statement that reports how much cash has been generated or spent from various investment-related activities in a specific period. Investing activities include purchases of physical assets, investments in securities, or...
The cash flow statement is linked to the income statement by net profit or net burn, which is the first line item of the cash flow statement. The profit or loss on the income statement is then used to calculate cash flow from operations. This is referred to as theindirect method. Anoth...
Any income or loss from discontinued operations is reported separately in the income statement, net of tax, after income from continuing operations Any past income statements presented must be restated, separating the income or loss from the discontinued operations On the measurement date, the company...
liabilities as well as shareholder equity at a particular date. Also known as the profit and loss statement, the income statement focuses on business income and expenses. The cash flow statement measures the cash generated or used by a company during a given period. The cash flow statement has...
CFF indicates the means through which a company raises cash to maintain or grow its operations. A company's source of capital can be from either debt or equity. When a company takes on debt, it typically does so by issuing bonds or taking a loan from the bank. Either way, it must mak...
·There are two methods for depicting cash from operating activities on a cash flow statement: the indirect method and the direct method.公司在编制现金流量表时，列报经营活动产生的现金流的方法有两种：一种是间接法，一种是直接法。·The indirect method begins with net income from the income ...
well as shareholder equity at a particular date. Also known as the profit and loss statement, the income statement focuses on business income and expenses. The cash flow statement measures the cash generated or used by a company during a given period. The cash flow statement has three sections...
Income Statement Cash purchases do not appear directly on a company’sincome statement, or “profit and loss statement.” The income statement is meant to show a business’ financial performance during a specific accounting period. Cash purchases are just one part of the sum total of t...
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会计英语单词_夏季航线_新浪博客 ... N9-3 solvency: 偿债能力 N9-7cash flow from operating activities:营业活动现金流量... blog.sina.com.cn|基于22个网页 3. 营业活动产生的现金流量 财务英语英汉对照表 -... ...cash flow from operating activities营业活动产生的现金流量cash flow instatement 现金流量...