cash conversion cycle
measurement of the amount of time a company's cash is tied up in its operations.
cash flow statement
financial statement that shows all of the sources and all of the uses of cash for an accounting period; also called the statement of cash flows.
format of the operating activities section of the statement of cash flows; it lists the cash receipts and cash payments resulting from a company's day-to-day operations.
activities related to the issuance of, and repayment of, long-term debt or to the issuance of stock and the payment of dividends; it's a section of the statement of cash flows.
free cash flow
anticipated amount of cash available from operations after paying for planned investments in long-term assets and paying dividends.
format of the operating activities section of the statement of cash flows; it starts with net income and reconciles to net cash provided by operating activities.
activities that increase or decrease long-term assets; it's a section of the statement of cash flows.
activities that create revenue or expense in the entity's major line of business; it's a section of the statement of cash flows. activities that affect the income statement.