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Chapter 22: Statement of Cash Flows Revisited (Cambridge)

Horizontales
Cash flows from _____ activities are both inflows and outflows of cash resulting from external funding of a business.
Certain revenues and expenses, gains and losses that affect net income, but not operating cash flows.
A supporting schedule for the direct method that explains the derivation of net income from cash flows from operating activities.
Noncash _____ _____ _____ transactions involve no exchange of cash in the present, but will involve cash in the future.
Cash flows from _____ activities are both inflows and outflows of cash that result from activities reported in the income statement.
Verticales
Ability to use cash flows to meet unexpected needs and opportunities.
This approach derives the net cash increase or decrease from operating activities indirectly by starting with reported net income and working backwards to convert that amount to a cash basis.
This approach is named for the fact that the cash effect of each operating activity is reported directly in the statement of cash flows.
Cash flows from _____ activities are both inflows and outflows of cash caused by the acquisition and disposition of assets.