Definitions - Chapter 5

Frage	Antworten
Operating Activities	Principal revenue generating activities of the enterprise and the related expenditures. Cash inflow measured is measured as cash received from customers or clients. Cash outflows are disbursements for operating activities
Investing Activities	Activities that relate to long-term assets and investments that are not cash equivalents (aka capital assets and investments)
Financing Activities	Relate to the borrowings of the entity and contributed owner's equity; debt and equity cash flows
Cash	includes currency which is held for daily operating purposes in cash registers or petty cash funds
Cash Equivalents	Money market investments that earn interest; part of cash on the SCF if they meet two conditions: 1. They are held for the purpose of meeting short-term cash commitments 2. Readily convertible into a known amount of cash and are subject to an insignificant risk of change in value ***Investments in common shares are excluded because they have no maturity date
Overdraft	A negative balance in the bank current account
Line of Credit	Pre-approved ST bank loan

Zusammenfassung der Ressource

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