A basic financial statement separated as operating, investing, and financing activities.
Statement of Cash Flows
Cash flow activities that include the cash effects of transactions that create revenues and expenses and thus enter into the determination of net income.
A cash-basis ratio used to evaluate solvency, calculated as net cash provided by operating activities divided by average total liabilities.
Cash debt coverage ratio
Cash flow activities that include acquiring and disposing of investments and property, plant, and equipment and lending money and collecting the loans.
A series of phases in a product's sales and cash flows over time; these phases, in order of occurrence, are introductory, growth, maturity, and decline.
Product life cycle.
A method of preparing a statement of cash flows in which net income is adjusted for items that do not affect cash, to determine net cash provided by operating activities.
A cash-basis ratio used to evaluate liquidity, calculated as net cash provided by operating activities divided by average current liabilities.
Current cash debt coverage ratio
Describes the cash remaining from operations after adjusting for payments of capital expenditures and dividends.
Free cash flow
Cash flow activities that include obtaining cash from issuing debt and repaying the amounts borrowed and obtaining cash from stockholders, repurchasing shares and paying dividends.