statement of cash flows


statement of cash flows
 отчет о движении денежных средств; финансовый отчет, в котором отражаются источники поступления денежных средств и направления их использования в результате операций по основной деятельности, а также по инвестиционной и финансовой деятельности компании за отчетный период.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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  • statement of cash flows — USA statement of cash flows, Also known as cash flow statement. In financial accounting, a financial statement that shows a company s incoming and outgoing money (sources and uses of cash) during a time period (often quarterly or annually). The… …   Law dictionary

  • Statement of cash flows — A financial statement showing a firm s cash receipts and cash payments during a specified period. The New York Times Financial Glossary * * *    A financial account that shows the cash flows generated by a company s operations, investments and… …   Financial and business terms

  • statement of cash flows — A financial statement showing a firm s cash receipts and cash payments during a specified period. Bloomberg Financial Dictionary * * *    A financial account that shows the cash flows generated by a company s operations, investments and financing …   Financial and business terms

  • Statement-of-cash-flows method — A method of cash budgeting that is organized along the lines of the statement of cash flows. The New York Times Financial Glossary …   Financial and business terms

  • statement-of-cash-flows method — A method of cash budgeting that is organized along the lines of the statement of cash flows. Bloomberg Financial Dictionary …   Financial and business terms

  • Any Company, Inc.: Statement of cash flows for the year ended December 31, 20__, Table — ▪ Table Table 3: Any Company, Inc.: Statement of cash flows for the year ended December 31, 20 cash from operating activities: net income $ 52 depreciation 30 deferred taxes 3 increase in monetary assets other than cash 2 gain on sale of… …   Universalium

  • Косвенный метод (отчет о движении денежных средств) (INDIRECT METHOD (STATEMENT OF CASH FLOWS))  — Метод представления потоков денежных средств от операционной деятельности, при котором чистая прибыль или убыток корректируется с учетом результатов операций неденежного характера, любых отсрочек или начислений прошлых периодов или будущих… …   Словарь терминов по управленческому учету

  • free cash flows — cash not required for operations or for reinvestment. Often defined as earnings before interest (often obtained from the operating income line on the income statement) less capital expenditures less the change in working capital. In terms of a… …   Financial and business terms

  • Free cash flows — Cash not required for operations or for reinvestment. Often defined as earnings before interest (often obtained from operating income line on the income statement) less capital expenditures less the change in working capital. The New York Times… …   Financial and business terms

  • cash flow statement — USA statement of cash flows, Also known as cash flow statement. In financial accounting, a financial statement that shows a company s incoming and outgoing money (sources and uses of cash) during a time period (often quarterly or annually). The… …   Law dictionary

  • Cash flow — For other uses, see Cash flow (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · …   Wikipedia