Accounting Dictionary - Letter C

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Cash flow statement
(also called statement of cash flows) presents information about cash outflows (payments) and inflows (receipts) of an entity during an accounting period. Cash flows are normally grouped into operating, investing, and financing activities. This statement may also disclose certain information not related to actual cash flows.
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