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Flashcards in Reversed Chapter (14) Deck (8)
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1

Normally computed as cash flow from operations per share.

cash flow per share

2

The section of the statement of cash flows that reports cash flows from transactions affecting the equity and debt of the business.

account form

3

The section of the statement of cash flows that reports cash flows from transactions affecting investments in noncurrent assets.

cash flows from investing activities

4

The section of the statement of cash flows that reports the cash transactions affecting the determination of net income.

cash flows from operating activities

5

A method of reporting the cash flows from operating activities as the difference between the operating cash receipts and the operating cash payments.

direct method

6

The amount of operating cash flow remaining after replacing current productive capacity and maintaining current dividends.

free cash flow

7

A method of reporting the cash flows from operating activities as the net income from operations adjusted for all deferrals of past cash receipts and payments and all accruals of expected future cash receipts and payments.

indirect method

8

A summary of the cash receipts and cash payments for a specific period of time; such as a month or a year.

statement of cash flows