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Cards In This Set
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Cash flow on total assets
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Ratio of operating cash flows to average total assets; not sensitive to income recognition and measurement' partly reflects earnings quality
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Direct method
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[resentation of net cahs from operating activities for the statement of cash flows that lsits major operating cash receipts less major operating cash payments.
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Financing activities
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Transactions with owners and creditors that include obtaining cash from issuing debt, repaying amoutns borrwoed, and obtaining cash from or distributing cash to owners.
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Indirect method
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Presentation that reports net income and then adjustst it by adding and subtracting items to yiled net cash from operating activities on the statement of cash flows
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Investing activities
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Transactions that involve purchasing and selling of longterm assets, includes making and collecting notes receivanle and investments in other than cash equivalents.
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Operating activities
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Activities that involve the production or purchase of merchandise and the sale of goods or services to customers, including expenditures related to administering the business
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Statement of cash flows
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A financial statement taht lists cash inflows (receipt) and cash outflows (payment) during aperido; arranged by operating, investing, and financing.
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